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0.94 


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Author: 


Warren,  George  Frederick 


Title: 


Cost  accounts  for  six 

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MASTER   NEGATIVE   # 


COLUMBIA  UNIVERSITY  LIBRARIES 
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BIBLIOGRAPHIC  MICROFORM  TARGET 


ORIGINAL  MATERIAL  AS  FILMED  •    EXISTING  BIBLIOGRAPHIC  RECORD 


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Warren,  George  Frederick*  in74- 

•••Cost  accounts  for  six  years  on  sone  success- 
ful lievf  York  farms  ^by^  G.  F.  V/arren,  Van  B.  Hart, 
W.  I.  Myers  «.«  and  others.  In  cooperation  with 
the  Bureau  of  agricultural  economics  of  the  United 
States  department  of  agriculture.  Ithaca,  Cornell 
university  agricultural  experiment  station  rl923, 

139  p.  map.  tables.  23  cm.  (Cornell  univer- 
sity. Agricultural  experiment  station.  Bulletin 
414) 


Bibliography:  p 


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133-139. 


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COST  ACCOUNTS  POFi  SIX  YEARS 
ON  SOME  SUCCESSFUL  NEW  YORK 

FAEI£S. 


G.F.Warren  and  others 


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LIBRARY 


School  of  Business 


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fetfcggarteaiiaitoftiaiiaii^^  -■i.i^.-.ifej 


February.  1923 


Bulletin   414 


Cost  Accounts  for  Six   Years  on  Some 
Successful  New  York  Farms 


G.  F.  Warren.  Van  B.  Hart,  W.  I.  Myers,  R.  L.  Gillett.  C.  V.  Noble. 

and  others 


LIBRARY 
SCHOOL  OF  BUSINESS 


In  cooperation  with  the  Bureau  of  Agricultural  Economics  of  the 
United  States  Department  of  Agricultur 


jre 


Published  by  the 

Cornell   University 

Agricultural  Experiment  Station 

Ithaca,  New  York 


p 


i  f 


CONTENTS 

PACK 

Development  of  the  work 5 

Farm  operators 6 

Character  of  the  farms 7 

Methods  used 9 

Method  of  obtaining  data 9 

Work  report 10 

Ledger  and  cash  books 11 

Barn  books 11 

Ledger  headings 11 

Transfers  between  accounts 12 

Comparison  with  industrial  accounting 1  + 

Interest  on  investment 15 

Inventories 17 

Importance  of  quantities 18 

Human  labor 18 

Horse  labor 20 

Use  of  equipment 20 

Stock  accounts 20 

Manure,  lime,  and  grass  seed 20 

Real  estate 21 

Crop  accounts • .  .  21 

Subsorting  entries 22 

Closing  accounts 22 

Capital  invested 24 

Profits 26 

Education  of  operators 28 

Human  labor 30 

Sources  and  amounts  of  labor 30 

Hours  of  labor 32 

Relation  of  allowance  for  operator's  time  to  profits 32 

Cost  of  labor 32 

Seasonal  distribution  of  labor 36 

Week-day  and  Sunday  labor 42 

Distribution  of  labor  by  enterprises 44 

Distribution  of  direct  and  indirect  labor 45 

Estimated  labor  requirements  on  average  New  York  farms 48 

Labor  in  milk  production  including  the  raising  of  silage  and  hay 49 

Horse  labor 50 

Relation  of  grain  fed  to  other  factors 53 

Relation  of  hours  worked  to  other  factors    54 

Seasonal  distribution  of  horse  labor    55 

Distribution  of  horse  labor  by  enterprises 62 

Equipment 63 

Real  estate  costs 66 

Operators'  houses 67 

Tenant  houses 67 

Barns  and  other  outbuildings  67 

Crop  land 67 

Pasture  and  fences 67 

Woodland 73 

General  expenses 73 

Manure 73 

Lime yg 

Dairy  cattle go 

Poultry gQ 

Farm  poultry 89 

Commercial  poultry 93 


(ft       ■ 


H.9- 


4  Contents 

PAGE 

Hogs ^7 

Sheep 01 

Costs  of  producing  crops JXc 

Alfalfa ;05 

Barley 07 

Field  beans JYT 

Buckwheat ]]\ 

Cabbage. j}^ 

Corn  for  grain j|^ 

Corn  for  silage }  J  ^ 

Hay '^ 

Mangels  for  stock  feed j^' 

Oats 22 

Peaches r:~l 

Pears ^^^ 

Potatoes \xi 

Rye      '  ^^ 

Wheat \\^ 

Averages  for  seven  years '  ^:r 

Real  estate '  ^^ 

Human  labor    |^-^ 

Horse  labor ^-^^ 

Equipment }^"| 

Cows \ll 

Hay \\l 

Oats \\\ 

Barley \f 

Corn  for  grain |^^ 

Corn  for  silage ^^ 

Potatoes Y;^ 

Cabbage ^2 

Alfalfa ^5 

Wheat \^1' 

Beans ^^ 

Buckwheat j"^^ 

Published  records  of  farm  business  operations '-^o 


COST  ACCOUNTS  FOR  SIX  YEARS  ON  SOME  SUCCESSFUL 

NEW  YORK  FARMS 

G.  F.  Warren,  Van  B.  Hart,  W.  I.  Myers,  R.  L.  C.ii.lett, 

C.  V.  Noble,  and  others 

DEVELOPMENT  OF  THE  WORK 
In  1874  Professor   I.  P.  Roberts  took  a  complete  inventory  of  the 
Cornell  University  farm.'     From  that  time  he  continued  to  study  ac- 
counting methods.  2 

In  1907  the  senior  writer  began  keeping  accounts  on  a  New  York 
farm  "and  he  has  kept  them  continuously  since  that  date.  The  farm  has 
diversified  enterprises,  and  during  this  period  it  has  graduallv  changed 
from  a  90-acre  to  a  300-acre  farm,  so  that  a  great  variety  of  problems 
have  been  involved.  Some  of  the  results  for  this  farm  have  been  pub- 
lished.' 

An  attempt  is  constantly  being  made  to  develop  methods  that  will 
give  the  most  information  with  the  least  work.  In  igii  the  writer 
believed  that  the  methods  had  been  sulftciently  developed  so  that  work 
might  be  attempted  on  several  farms.  Accounts  were  kept  on  five  farms 
by  A.  L.  Thompson, <  who  was  then  a  graduate  student  in  the  New  York 
State  College  of  Agriculture.  In  1912  a  cooperative  agreement  was  made 
with  the  Office  of  Farm  Management  of  the  United  States  Department 
of  Agriculture  for  extending  the  work.  In  that  year,  accounts  were  kept 
on  eighteen  farms  by  C.  E.  Ladd.^  Since  that  date  the  work  has  been 
continued  by  various  graduate  students. « 

During  all  this  time  the  senior  writer  has  been  keeping  accounts  on 
one  farm,  and  he  has  made  changes  in  the  cooperative  accounting  methods 
only  after  such  changes  have  been  in  use  for  some  time.  Some  of  the 
changes  that  have  been  made  in  this  farm  have  not  yet  been  introduced 
mto  the  general  accounting. 

>  Autobiography  of  a  farm  boy,  page  184.     By  I.  P.  Roberts. 

^Thc  farmer's  business  handbook.     Pages  1-1  l.S.     By  I.  P.  Roberts. 

'Laboratory  exercises  in  farm  management,  pages  75-109.     By  G.  F.  Warren  and  K.  C.  Livermore. 
l;arm  management,  page  164  and  pages  441-49.i.     By  G.  F.  Warren. 
28-38      B     G^^f"w^'"^  ""  farms.     American  Farm  Management  Association.  Report  for  1916,  pages 

Library  ^75 r>'^'^"""^^  °"  ^^^  ^^^  ^"^^^  ^^™^"  ^^  ^-  ^^*  Thompson.  Thesis,  in  Cornell  University 
1916.  '^°^'  'iccounts  on  some  New  York  farms.  By  C.  E.  Ladd.  Cornell  Univ.  Agr.  Exp.  Sta..  Bui.  .377. 
A  system  of  farm  cost  accounting.  By  C.  E.  Ladd.  U.  S.  Dept.  Agr.,  Farmers'  Bui.  .S72.  1914. 
hv  W  ?\y^^~  ^"'iK^^'li  ^I'f  accounts  were  kept  by  C.  E.  Ladd;  in  1914  by  D.  S.  Fox;  in  1915  and  1916 
C  V  N;h^/ »^  r'^r^h  ^-  "^^^^''j:/"  ^"^^^  ^^  W-  '•  ^^^'^'■S'  C-  V.  Noble,  and  R.  L.  Gillett;  in  1918  by 
C^rH  T  T  M  V'^-  ^'"f  U;  ""."r^  ^^-  '•  ^^y*"''^'  '■"  l*^''^  by  R.  L.  Gillett.  C.  V.  Noble.  Van  H.  Hart.  D.  (;. 
Th!.  ;^  J-.iMorton,  and  W.  H.  Bronson.  A  considerable  number  of  women  helped  with  the  clerical  work. 
Dnrr^"u  ll^^J?.^^^"^  P^fts  of  it  were  done  by  Marguerite  Taylor.  Zella  Tailbv- Dennis.  Ruth  Carlson. 
\K  rn.i  •  ^'i;7^"S^  Bossard-MacMillan,  Mildred  Campbell.  Alice  Aiken,  Gertrude  Huntinuton.  and 
data  fo?   t""'  bulietm  was  written  by  G.  F.  Warren.    Van  B.  Hart  assisted  in  preparing  all  of  the 


kr 


6  Bulletin  414 

The  ]M-imary  purpose  of  keeping:  cost  accounts  is  to  learn  how  to 
farm  more  successfully.  This  was  the  primary  purpose  in  begmnmg  tins 
work.  However,  the  data  obtained  are  frequently  of  value  for  many 
other  purposes. 

FARM  OPERATORS 
All  the  farms  on  which  accounts  are  included  in  this  work  are  farms 
on  which  the  operator  is  dependent  for  his  livin^r.  Tn  all  cases  the  farm 
operator  is  a  laborer  as  well  as  mana^u^r.  This  elimniates  all  farms  oper- 
ated bv  hired  managers,  and,  of  course,  all  pleasure  or  experimental  farms. 
No  farms  were  accepted  if  the  operator  was  practically  retired,  or  it  tor 
anv  other  reason  the  farm  was  not  being  actively  operated.  There  have 
always  been  more  farmers  who  desired  to  cooperate  than  could  be  used. 
The  above  rules  eliminated  many  of  the  applicants.     In  all,  1 10  farmers 

cooperated  in  the  work.^  •     j  •  • 

In  the  beginning,  none  of  the  cooperators  were  men  trained  in  agri- 
cultural colleges.  No  effort  was  made  to  secure  college  men;  in  fact, 
other  men  were  preferred.  Not  until  this  bulletin  was  being  written  and 
a  tabulation  was  made,  was  it  realized  how  many  agriculturally  trained 
men  there  were  on  the  list.  In  1919,  accounts  were  closed  on  39  tarms. 
On  21  of  these,  one  or  more  of  the  operators  had  taken  courses  at  the 
New  York  State  College  of  Ac:riculture.  One  other  was  a  college  grad- 
uate, and  on  the  remaining  17  farms  all  had  studied  agriculture  by  means 
of  bulletins,  farm  papers,  farmers'  weeks,  institutes,  and  the  like. 

Eight  of  the  operators  were  farm-reared  men  who  were  graduates  of 
the  New  York  State  College  of  Agriculture.  One  was  a  graduate  but  not 
farm-reared.  One  was  farm-reared  and  a  graduate  of  Williams  C  ollege. 
These  ten  are  grouped  together  in  table  5  (page  29). 

One  operator  was  a  high-school  graduate  who  had  taken  tw(j  years 
of  special  work  at  the  New  York  State  College  of  Agriculture  and  was 
farm-reared.  Seven  were  graduates  of  high  schools,  were  farm-reared, 
and  had  taken  a  winter  course  at  the  State  College  of  Agriculture.  1  hree 
were  winter-course  students  who  were  farm-reared  but  were  not  gradu- 
ates of  high  schools.  One  was  a  winter-course  student  who  was  not  farm- 
reared  and  not  a  high-school  graduate.  These  twelve  are  grouped  to- 
gether in  table  5.  ,  .  , 

Of  the  remaining  17  men,  one  was  not  farm-reared  but  was  a  lugn- 
school  graduate  and  had  taken  two  years  of  collegr-  work  in  civil  engineer- 

■  n^  following  farmers  cooperate.!  m  ^c'^-pinR  the  accounts  that  an^lu^r^  T  vL^holson"  I^i/iVi'l"?' 

101 J  loio-  A  n  Rriishaher  1«>14  1015.  10  0;  I'.  W.  (.illett.  1914.  1<>15;  L.  J.  i%ichoIhon.  i/^^-\y\'' 
\      X    pJkA'^)?^     i^^F^^^  K.  W.  VVe.stlake.  1«)15:    E.  L.  Gifford,  IQl-S;   \'.  T   CaralK-r    1914- 

V,,o.  CVC  Henrv  014-  o/o  I  F  Webster.  1014.  1016;  J.  R.  Stevenson.  1014-1010;  Hobar  M.neah. 
4'  lOll'  VVWlV.-e.     1014-1010;    F.  A.  Wi^sten.  10H-10U.;    Ray  Thomas.  1014-1016;    C.  W.  Barker. 

OullOlT  •  uVa  Cranda  1.  ll  4-101.);  Mall  Brothers.  1014-lolM;  S.  A  Youhk.  1015;  /J-'^ry  «eckw.th. 
!,^-     \v    I    c     7'b^i^    101S.    I    K    ndrvmiile    1014    1015    1016,1010;   Charles  Stroiise.  1015;   G.V.Rob- 

1010-    I    T    Kiron    101 S-    Burritt  Perk  US,  1015-  01 0;    Moyd  I-anton.  lOl.i;    L>.  K.  btevtn.s.  ivi.->.  i /lo. 

A.  S.  Clu.s,'.  10  6    '  V,,^    r    (••    Cl  In    1017    lUlH    Rowlev  Brothers.  1017-1010;  J.  A.  Smith.  1017-1010; 

W    J  i  ;  vn      Vis      01^^•'■D    U.  C^  1018.  1010;    I.  B.  Mitchell.  l'>>«.  •'''?•„  ",•  '^  ,S[[o  "  I     X 

iVpj-  \  rs   y    \ikMn.  101S.  1010;    1.  F.  Johnson.  1010;    J.  B.  Fisher,  101<);       h»'or.l  BarlK-r    10  0:    K    \ 

Beer-  lonYlarrv   !<(...• .  101<):    AWx.  W..o.hn.  1010;    (\  A.  (  onifort.  1010;    Harry  Smith.  1014-101/. 

C.  A  K  .K*rs    -  > 3 4-1'' 10. 


Cost  Accounts  on  New  York  Farms  7 

ing.  Two  were  not  farm-reared  but  were  high-school  graduates.  All  the 
remaining  men  were  farm-reared.  Three  were  high-school  graduates. 
One  other  had  attended  high  school  for  three  years,  two  for  two  years, 
and  two  for  one  year.  One  liad  not  been  to  high  school  but  had  attended 
a  business  school.     Five  had  a  district-school  education  only. 

CHARACTER  OF  THE  FARMS 

The  farms  are  scattered  about  the  .State,  as  shown  in  figure  i.  Some 
of  them  are  on  the  hills  of  southern  New  York,  but  more  are  in  the  valleys 
and  the  level  areas  of  the  vState.  The  farm  values  per  acre  in  the  first 
inventory  of  1918  varied  from  $33.97  to  $260.45  with  an  average  of 
$96.74,  compared  with  an  average  of  $69.07  for  the  State  in  1920. 


Fir..    1.       LOCATION  OF  THE  FARMS  ON  WHICH  ACCOUNTS  WERE  KEPT 


The  farms  in  19 18  varied  from  21  to  645.5  acres,  with  an  average  of 
160.9  acres.  This  is  one-half  larger  than  the  average  for  the  State.  The 
crop  acres  averaged  loi  .2  as  compared  with  48.8  acres  for  the  State  in  1917. 

The  capital  per  farm  at  the  end  of  the  year  19 18  varied  from  $7852.69 
to  $64,941.63,  with  an  average  of  ^22,516.51.  This  is  over  twice  the 
average  for  the  State  in  1920. 


!l 


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m 


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8 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


ic 


There  was  an  average  of  4.5  horses  per  farm  or  22.1  crop  acres  per 
horse  in  IQ18.  In  1917  the  average  for  the  State  was  2.5  horses  per  farm 
or  20  crop  acres  per  horse. 

The  crop  yields  were  7  per  cent  better  than  the  State's  average  as 
given  by  the  United  States  Bureau  of  Crop  Estimates;  and  the  produc- 
tion per  cow  on  farms  that  had  six  or  more  cows  was  about  14  per  cent 
above  the  average. 

Since  the  farms  are  larger  than  the  average,  but  not  too  large,  they 
were  able  to  save  on  nearly  all  costs  of  operation.  The  soils  were  natu- 
rally better  than  the  average  and  are  in  much  better  condition  due  to 
better  care.  The  buildings  are  better  and  more  conveniently  arranged. 
All  these  and  other  factors  have  contributed  to  make  these  farms  much 
better  than  the  average.    They  are  not,  however,  spectacular  farms. 

TABLE  \.     A  Comparison  of  Farms  on  \\  high  Cost  Accounts  Wi-rk  Ki<pt,  wrrn 

Average  Farms 


Man  equivalent,  5-years  average  (table  6) 

Man  equivalent,  approximate 

Capital,  5-years  average  (table  4) 

Capital.  U.  S.  Census  of  1020 

Numl)er  of  horses  per  farm,  5-years  average  (table  23) 

Number  of  horses  per  farm.  State  Census  of  1918 

Number  of  cows  per  farm,  5-years  average 

Number  of  cows  per  farm,  State  Census  of  1917 

Acres  per  farm,  5-years  average 

Acres  per  farm.  State  Census  of  1917 

Crop  acres,  5-years  average  (table  36; 

(  rop  acres.  State  Census  of  1917 

Acres  of  potatoes  per  farm,  5-years  average 

Acres  of  potatoes.  State  Census  of  1917 

Acres  of  cabbage  per  farm,  5-years  average 

Acres  of  cabbage,  .State  Census  of  1917 

Mature  poultry  per  farm,  5-years  average 

Mature  poultry  per  farm.  State  Census  of  1917 

Bushels  of  wheat  per  acre,  5-years  average 

r)Ushelsof  oats  per  acre,  5-years  average 

Tons  of  hay  per  acre,  5-years  average 

(rop  index,  5-years  average 

Pounds  of  milk  per  cow,  farms  with  six  or  more  cows,  5-years 
nvorage 


Cost 

account 

farms 


2  8 
S2V.82') 
5.0 


14.2 

165   i 

104.2 

4.3 

1.5 

loi 


Averages 
foi  the 
State* 


6,290 


1.6 

$9,879 

2.5 

7,4 

103  2 

48.8 

19 

0.3 


64 

23.6 

21.5 

35.8 

34.8 

1.53 

1.37 

107 

1(K) 

♦State  fiftures  were  obtained  as  follows:  man  equivalent,  from  occupation  census;  capital,  from 
1^20  U.  S.  Census;  horsep,  and  acres  of  crops,  from  1918  State  Census;  crop  yields,  from  Bureau  of  Crop 
Estimates;  milk  per  cow.  from  investigations  of  the  Department  of  Agricultural  Economics  and  Farm 
Management,  New  York  State  College  of  Agriculture. 

These  farms  grew  22  per  cent  more  area  of  crops  per  man  and  kept 
II  per  cent  more  cows  per  man  than  the  average  for  the  State  (table  i). 
As  nearly  as  can  be  estimated,  their  business  as  measured  by  crop  area 
and  numbers  of  slock  was  i8  per  cent  larger  per  man  than  the  average, 
but  the  crop  yields  were  7  per  cent  better  than  the  State's  average,  and 
production  per  cow  was  about  14  per  cent  above;  or  they  produced  30 
per  cent  more  bushels  of  crops  per  man  and  27  per  cent  more  pounds  of 


milk  per  man  than  the  average.  In  addition,  they  grew  a  slightly  higher 
proportion  of  intensive  crops.  As  nearly  as  can  be  estimated,  they  pro- 
duced 29  per  cent  more  per  man  than  the  average  farm  produces 

It  IS  exceedingly  difficult  to  have  cost  accounts  kept  in  such  a  way 
as  to  show  conditions  on  all  classes  of  farms.  Some  farmers  do  not  have 
enough  education  to  make  it  possible  for  them  to  keep  accounts.  Others 
are  not  sufficiently  interested  to  be  willing  to  take  the  time  to  do  the  work 

In  Minnesota,  the  practice  has  been  followed  of  having  a  route  man 
go  to  the  farms  each  week  to  get  the  facts  for  the  accounts.     In  this  way 
something  approaching  average  farms  could  be  obtained;    but  after  ac- 
counts had  been  kept  for  a  few  years,  the  methods  on  the  farms  changed 
to  such  an  extent  that  they  ceased  to  be  representative  of  the  average. 

C  osts  on  all  classes  of  farms  can  be  obtained  bv  the  survey  method 
by  this  method  the  cost  of  producing  milk  in  three  counties  has  been 
obtained,  also  the  cost  of  producing  potatoes  and  canning-factory  crops, 
the  cost  of  operating  tractors,  and  similar  cost  data.«  This  department 
has  obtained,  by  the  survey  method,  7634  records  of  farm  business  oper- 
ations tor  a  year,  taken  just  as  they  came  in  various  counties  in  the 
State. «  By  comparison  with  these  farms,  it  is  found  that  the  farms  on 
which  cost  accounts  are  kept  are  a[)out  like  the  average  of  the  best  2 
per  cent. 

Because  these  farms  are  better  farms  and  better  managed  than  the 
average,  the  results  of  this  work  should  not  be  used  for  purposes  of  price 
hxing,  any  more  than  results  from  the  best  coal  mines  should  be  used  for 
that  purpose.  The  results  give  a  fair  picture  of  conditions  on  the  best 
class  ot  tarms.  The  wages  allowed  for  operator's  time  are  much  more 
than  the  average  farmers  receive,  but  the  costs  of  production  are  much 
below  the  average.  The  results  may  be  taken  as  high  standards  for  good 
tarms. 

METHODS  USED 

METHOD  OF  OBTAINING  DATA 

A  representative  of  the  College  visits  the  farm  and  assists  in  taking'  the 
inventory  and  in  starting  the  accounts.  A  map  of  the  farm  is  made.  This 
IS  not  an  absolute  essential,  because  it  has  been  found  that  farmers  with 
whom  accounts  are  kept  know  the  areas  of  their  fields  very  well  They 
have  learned  these  areas  by  various  means,  such  as  drill  measure  or  actual 
measure.  But  the  maps  are  exceedingly  valuable  to  the  farmer  and  for 
the  investigation.  Maps  and  a  study  of  farm  layout  on  these  farms  have 
been  published.'" 

nell  Un?v'!'kgr.''Ex'?ri"^.tI.lT6l^^^  '"  Delaware  County,  New  York.     By  A.  L.  Tl.on.pson.    Cor- 

22.     lot*" '*"'*'^^'^  "^  ^^^  ^''^^^  ""^  growingpotatoes.    By  D.  S.  Fox.    Cornell  Univ.  Agr.  Exp.  Sta..  Memoir 

Cornell^Univ"'S''Exp.tta"!  bTIoV'^iV.   ^^'""^  '"  ^'""'"^  ^"""'^'  ^"^  ^°'"'^-     «^  ^-  ^-  ^•^"''^• 

(Readv^nr'^i^.'.Ki?''^.''^'"'^'  "f' dairying  on  16Marms  in  Herkimer  County,  New  York.     By  E.  G.  Misner. 
U<eady  for  publication  as  a  bulletin  of  the  Cornell  University  Agricultural  Experiment  Station  )''"'''• 

Bui.  405     T92T""*'     ""^^  °^  ^^'■'"  '''''''''''  '"  ^^^  ^°''^-     ^^  ^-  '■  ^y^'^-    Cornell  Univ  Agr  Exp.  Sta.. 
Univ.  Agr.Txp°  Sta.!'Bnf  4^,2*''',g^^^"''^'°"  "^  canning  crops  in  New  York.     By  L.  J.  Norton.     Cornell 

•The  publications  containing  these  records  are  listed  at  the  end  of  this  bulletin. 
lOio!"^"  economic  study  of  farm  layout.     By  W.  I.  Myers.     Cornell  Univ.  Agr.  Exp.  Sta..  Memoir  .U. 
How  to  plan  the  farm  layout.      By  W.  1.  Myers.     Cornell  Extension  Bulletin  55.      1922. 


"^tA?^^^^^^^^ 


|B(w»»i>'3J!SftWS^!^a'  • 


lO 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


II 


\0'' 


ffr- 


•,«i. 

*1*^. 


»ie 


Sr 


At  the  end  of  the  year  the  representative  of  the  College  returns  and 
spends  one  or  more  days  in  helping  to  take  the  inventory,  seeing  that  all 
entries,  particularly  such  as  feed  transfers,  unpaid  labor,  and  the  like,  are 
entered.  He  makes  corrections  of  the  map,  and  marks  on  it  the  new 
fences,  the  area  in  each  crop,  and  the  places  and  rates  of  application  of 
manure,  lime,  and  fertilizer.  Formerly  a  trip  was  made  to  the  farms 
once  during  the  year.  It  is  desirable  to  make  such  a  trip  in  the  early  fall, 
to  get  all  harvest  and  feed  records  adjusted,  but  this  has  not  been  done 
in  later  vears  because  of  the  cost. 


work  report 

On  all  farms  a  work-report  book  and  a  ledger  are  used.  A  cashbook 
and  other  special  books  for  various  purposes  are  used  as  occasion  requires. 
The  work-report  books  have  at  times  been  printed,  but  in  later  years 
ordinary  blank  books  have  been  used,  with  four  columns  at  the  right,  or, 
in  case  a  tractor  is  used,  six  columns  at  the  right,  as  shown  below.  Fur- 
ther columns  are  added  if  a  truck  is  used,  and  sometimes  there  are  addi- 
tional ones  for  automobiles. 


Corn 


Man  labor 

Horse  labor 

Tractor 

Date 

Hours 

Minutes 

Hours 

Minutes 

Hours 

Minutes 

April  23    Plowing 
April  23    Getting  seed 

8 

I 

30 

2 

8 

30 

At  times  some  of  the  farmers  kept  this  report  in  diary  form,  that  is, 
all  entries  were  made  in  chronological  order;  but  now  nearly  all  of  them 
post  the  time  direct  to  the  particular  accounts,  as  corn,  labor,  or  cows. 
Gummed  index  tabs  are  pasted  on  both  the  work  report  and  the  ledger 
so  that  the  correct  account  may  be  quickly  found. 

In  1013-14,  four  kinds  of  work  reports  were  tried.  One  was  a  daily 
work  sheet  for  each  day,  which  was  sometimes  used  for  the  farm,  and 
sometimes  for  each  man,  each  day.  Another  was  a  daily  sheet  prepared 
by  the  Office  of  Farm  Management  of  the  United  States  Department  of 
Agriculture.  This  sheet  was  divided  into  15-minute  periods,  with  space 
to  write  in  the  work  done  during  each  period  or  group  of  periods.  The 
diary  and  direct  posting  forms  given  above  were  also  used.  Nearly  all 
the  farmers  preferred  the  direct  posting  form,  and  the  other  forms  have 
been  dropped. 

The  direct  posting  form  has  the  advantage  of  providing  space  for 
full  description  of  the  work.  Since  the  farmer  posts  directly  to  corn, 
oats,  and  other  accounts  at  the  time  of  making  the  entry  of  the  day's 
work,  the  work  can  be  more  easily  checked.  In  any  form  that  does  not 
require  this  posting,  there  is  danger  that  the  description  of  the  work  may 
not  indicate  to  what  account  it  belongs. 


The  first  twelve  p'ages  of  the  work-report  book  are  ruled  for  chores 
as  shown  below,  so  that  the  time  spent  on  chores  mav  be  posted  bv 
writing  the  figures  only.    The  same  form  might  be  used  for  the  entire 


Chores  for  January,  1920 

Date 

Cows 

Horses 

Hens 

Hours 

Minutes 

Hours 

Minutes 

Hours 

Minutes 

Hours 

Minutes 

Jan. 

I 

4 

30 

2 

15 

30 

2 

etc. 

< 

31 

farm,  but  for  this  purpose  it  is  unj^atisfactory  because  it  does  not  provide 
space  for  describing  the  kind  of  work.  The  description  of  the  kind  of 
work  is  valuable  information,  not  only  for  study  but  also  for  reference. 
It  is  frequently  desirable  to  be  able  to'  refer  to  the  work  report  to  deter- 
mine when  some  particular  piece  of  work  was  done,  or  how  long  it  took 
to  do  a  particular  task. 

LEDGER   and   CASH    BOOKS 

A  ledger  is  kept  on  all  farms,  and  usually  the  cash  receipts  and  the 
expenses  are  posted  directly  to  the  proper  ledger  account.  Such  entries 
as  ''Bran"  or  '^Veterinary"  posted  direct  to  the  ledger  are  more  likely  to 
reach  the  right  account  than  they  would  be  if  entered  in  a  cashbook  first. 
But  by  direct  posting,  cash  entries  and  transfers  from  one  account  to 
another  which  are  not  cash  are  mixed  in  such  a  way  as  to  make  income 
tax  reporting  more  difficult.  A  cashbook  is  therefore  desirable,  and  is 
kept  by  some  of  the  farmers. 

BARN   BOOKS 

For  barn  use,  a  book  with  two  holes  punched  in  the  upper  corners 
of  the  cover  can  be  hung  on  two  nails  so  that  it  is  always  open.  A  string 
is  tied  around  the  used  pages  on  one  side,  and  another  around  the  unused 
pages  on  the  other  side.  A  pencil  is  attached.  Such  a  book  is  very  con- 
venient for  recording  such  items  as  eggs  gathered,  feed  transfers,  and  all 
kinds  of  data  that  can  be  best  put  down  at  once  when  the  work  is  done. 

LEDGER   HEADINGS 

On  all  farms,  ledger  accounts  are  opened  with  Labor,  Horses,  Equip- 
ment, Operator's  House,  Other  Buildings,  Crop  Land,  Interest,  Manure, 
Woods,  Pasture  and  Fences,  General  Expenses,  Feed  and  Supplies,  Ac- 
counts Payable,  Accounts  Receivable,  Farm  Personal,  Gain  and  Loss, 
Inventory,  and  with  such  of  the  following  as  apply  to  the  farm:   Tractor, 


|"f!^f'ygwwiff'"<*f*^ 


M^^i»E.  ~  ^^f'=:^3SE2?^ffl 


12 


Bulletin  414 


Cost  Acco[jnts  ox  New  York  Farms 


13 


-«; 


.*■-, 


Truck,  Auto,  Tenant  Houses,  Orchard,  Colts;  a^o  with  various  crops, 
animals,  and  other  enterprises.  In  191 8  there  vas  a  total  of  176  ledj^er 
headings.  Of  course  no  one  farm  had  near  this  number.  Truck  farms 
required  a  large  number  of  headings. 


transfers  retwepn  accounts 

As  in  all  cost  accounting  where  more  than  one  product  or  operation 
is  considered,  there  are  many  charges  and  credits  that  are  not  cash 
transactions.  One  of  the  important  problems  is,  therefore,  the  deter- 
mination of  the  correct  charge  for  such  exchange  transactions.  Over  half 
of  the  farm  labor  is  usually  unpaid.  Over  half  of  the  feed  used  is  gener- 
ally farm-grown,  and  some  of  it  is  not  readily  marketable. 

Products  grown  solely  for  use  in  the  production  of  another  product 
and  having  no  market  value,  are  charged  at  cost  of  production  when  they 
enter  into  a  second  product,  or  are  sometimes  kept  as  a  part  of  that 
enterprise  in  the  original  entries. 

Home-grown  products  that  are  readily  marketable,  when  they  enter 
into  production  of  another  farm  product  are  charged  at  farm  sale  value, 
that  is,  the  market  value  less  the  cost  of  marketing. 

These  principles  result  in  charging  transfers  at  farm  sale  value  when 
they  are  made  between  profit-and-loss-making  enterprises,  and  at  cost 
when  the  products  of  a  subsidiary  account  are  transferred. 

The  primary  purpose  of  the  accounts  is  to  analyze  the  farm  business. 
Corn  is  raised  for  sale  and  for  feed.  It  may  be  fed  to  several  classes  of 
livestock.  If  it  is  charged  to  hogs  at  cost,  the  profit  on  the  hogs  would  de- 
pend primarily  on  the  weather  and  the  skill  in  raising  corn  and  on  the  per- 
centage of  the  ration  that  the  purchased  corn  made,  rather  than  on  the  real 
profits  from  hogs.  When  corn  is  harvested  and  in  the  crib,  it  is  just  as 
much  a  finished  product  as  is  a  fat  hog.  Its  value  is  more  definitely 
known  than  is  the  value  of  the  hog.  If  corn  costs  $2  a  bushel  to  grow 
but  is  worth  only  $1  to  sell  or  buy,  there  is  a  loss  in  growing  it.  If  hogs 
are  so  profitable  that  they  could  pay  $1.50  a  bushel  for  corn,  they  would 
show  a  loss  if  charged  with  this  corn  at  cost.  The  true  status  of  the  farm 
business  is  a  loss  on  corn  and  a  profit  on  hogs.  Usually  some  feed  is 
bought.  Oeat  confusion  would  result  from  the  inclusion  of  some  feed 
at  cost  and  other  feed  like  it  at  market  price.  Furthermore,  th.  hogs 
might  be  fed  on  the  home-grown  corn  and  the  cows  on  purchased  corn. 
If  corn  is  charged  at  cost,  the  profits  or  losses  on  hogs  and  cows  would 
depend  on  which  got  the  home-grown  corn.  If  one  merely  wishes 
to  consider  the  farm  as  a  whole,  accounts  with  each  enterprise  are  not 
necessary.  The  very  purpose  of  enterprise  accounting  is  to  study  the 
results  for  each  enterprise,  so  that  each  will  stand  or  fall  on  its  own  merits. 
When  transfer  charges  are  made  at  cost,  it  is  merely  another  way  of 
considering  the  two  enterprises  as  one. 

The  usual  practice  in  business  analysis  when  more  than  one  business 
is  conducted  is  to  charge  transfers  at  market  value.  This  is  sometimes 
done  directly,  but  in  business  it  is  often  done  by  organizing  a  subsidi- 
ary company  or  is  done  indirectly.  For  example,  a  railroad  accomplishes 
the  same  result  in  determining  the  cost  of  a  bridge  by  buying  the  ma- 


terials delivered,  so  that  freight  enters  into  the  cost  of  the  bridge,  not 
at  the  cost  of  hauling,  but  at  the  regular  rates. 

With  the  numerous  controversies  that  arose  with  governmental 
price-fixing,  this  method  was  sometimes  challenged.  For  example,  some 
persons  interested  in  the  price  of  milk  have  contended  that  hay  should 
be  charged  to  cows  at  cost  rather  than  at  farm  sale  value.  Public  inter- 
est in  the  price  of  milk  should  be  in  the  continuous  maintenance  of  an  ad- 
equate supplv  of  milk  at  as  low  a  price  as  public  welfare  will  allow. 

In  determining  whether  to  sell  a  cow  for  beef  and  whether  to  raise 
or  not  raise  heifer  calves,  does  the  farmer  think  of  the  cost  of  hay  pro- 
duction or  of  the  price  of  hay? 

In  determining  whether  to  increase  or  decrease  the  hog  business,  do 
farmers  consider  the  cost  of  producing  corn  or  the  price  of  corn? 

Farmers  are  not  likelv  to  continuouslv  choose  the  less  profitable  of 
two  ways  of  disposing  of  hay  or  corn.  The  correct  principle  was  recog- 
nized by  the  Food  Administration  in  its  efforts  to  increase  hog  produc- 
tion. When  an  increase  in  hogs  was  wanted,  the  proposed  price  for  hogs 
was  not  the  cost  of  producing  thirteen  bushels  of  corn,  but  was  the  mar- 
ket price  of  thirteen  bushels  of  corn. 

If  cows  are  to  be  charged  with  hay  at  cost  when  there  has  been  a 
profit  in  hay  production,  they  must  be  charged  with  the  cost  of  hay  when 
the  hay  costs  much  more  than  it  sells  for.  This  usually  occurs  when  the 
hay  crop  is  very  abundant  and  very  cheap.  Farmers  have  not  asked 
that  the  losses  on  hay  be  made  up  by  profits  on  milk,  nor  have  the  writers 
heard  of  instances  in  which  consumers  proposed  an  increase  in  the  price 
of  milk  because  hay  was  abundant  and  cheap,  so  cheap  as  not  to  be  worth 
the  cost  of  growing  it. 

The  profits  of  the  farm  as  a  whole  are  what  must  be  considered  when 
a  farmer  decides  whether  to  clear  more  land  or  to  quit  farming;  but  farm 
sale  value  of  marketable  farm-grown  products  used  in  subsequent  pro- 
duction is  the  figure  considered  by  farmers  when  deciding  whether  or  not 
a  particular  farm  enterprise  is  to  be  increased  or  decreased. 

If  the  public  merely  wishes  to  know  the  status  of  agriculture,  enter- 
prise cost  accounts  are  not  needed.  The  best  way  to  tell  the  status  of 
agriculture  is  to  find  the  extent  of  the  movement  to  and  from  farms  as 
compared  with  the  normal.  The  general  price  level  of  agricultural  prod- 
ucts compared  with  the  general  price  level  of  all  commodities  is  also  a 
tair  measure,  but  this  must  be  modified  by  yields.  Purchasing  power  per 
acre  of  all  crops  compared  with  the  normal,  corrects  for  this  factor. 

A  particular  crop  or  animal  product  may  be  exceedingly  profitable 
jwhcMi  the  farming  as  a  whole  is  not  paying.  In  that  event,  the  particular 
product  will  be  increased  even  tho  the  farmers  may  be  letting  their  sons 
and  hired  men  leave  the  farms.  Or  a  particular  product  may  be  very 
unprofitable  when  the  farms  as  a  whole  are  paying  very  well.'  In  that 
event,  the  particular  product  will  be  rapidly  decreased.  If  transfers 
between  accounts  are  made  at  cost,  these  facts  would  all  be  obscured. 
in  the  first  case,  the  profitable  product  would  be  given  an  erroneously 
nigh  cost.  In  the  second  case,  it  would  be  given  an  erroneously  low  cost. 
K^ny  public  clamor  based  on  the  results  would  in  each  case  be  exactlv 
wrong.  -^ 


4i 

¥5." 


V 


«^W^^W^PWS 


H 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


15 


1%-- 


If  the  public  wants  to  know  what  is  the  status  of  a  particular  enter- 
prise in  agriculture,  the  cost  of  production  as  estimated  by  the  methods 
here  employed  is  a  very  accurate  measure.  By  this  means,  it  is  possible 
to  estimate  very  accurately  whether  or  not  a  given  enterprise  is  likely  to 
be  increased  or  decreased. 

If  mangels  are  raised  solely  for  feeding  cows  on  advanced  registry 
test  and  are  not  marketable,  they  are  charged  to  cows  at  cost  and  the 
mangel  account  is  studied  to  see  how  the  cost  may  be  lowered.  We  have 
found  no  case  in  which  they  could  be  grown  at  a  cost  that  would  justify 
their  production  except  for  such  special  purposes  as  making  large  ad- 
vanced registry  records,  or  to  be  fed  to  hens  or  otherwise  used  in  limited 
amounts  for  some  special  purpose. 

In  most  parts  of  New  York,  corn  silage  is  grown  solely  as  cow  feed, 
as  it  rarely  matures  enough  to  have  an  alternative  use.  If  it  is  charged 
to  cows  at  cost,  the  value  must  still  be  estimated  in  order  to  see  whether 
the  cow  account  is  carrying  a  burden  of  unprofitable  silage  production  or 
has  in  it  a  profit  that  is  really  due  to  good  crops.  Silage  was  charged  at 
feed  value  in  the  earlier  years  of  this  work.  One  advantage  of  so  charging 
it  is  that  the  results  of  the  various  efforts  are  better  shown.  This  fur- 
nishes the  best  basis  for  analyzing  the  farm  business. 

In  the  Corn  Belt,  silage  is  correctly  charged  at  the  value  of  the  corn 
plus  the  extra  cost  of  putting  it  in  the  silo  above  the  cost  of  selling  it  as 
grain,  because  it  is  cut  from  a  cornfield  that  is  primarily  a  grain  crop. 

Use  of  land,  buildings,  pasture,  and  equipment,  are  all  charged  at 
cost.  Pastures  are  not  usually  independent  enterprises.  Pasture  might 
be  charged  at  value.    This  is  usually  about  the  same  as  cost. 

The  most  important  thing  is  that  all  details  should  be  shown,  so  that 
the  accounts  can  be  rearranged  and  interpreted  to  meet  the  use  that  it  is 
desired  to  make  of  them. 

COMPARISONS   WITH    INDUSTRIAL   ACCOUNTING 

Since  some  persons  believe  the  foregoing  methods  to  be  in  disagree- 
ment with  commercial  accounting,  letters  were  written  to  some  of  the 
leading  accounting  firms  in  the  United  States.  Replies  from  five  of  these 
firms  as  to  methods  used  in  cost  accounting  agreed  with  the  methods 
described  above.  Three  were  in  partial  agreement,  and,  for  example, 
recognized  that  coal  should  be  transferred  to  a  railroad  at  market  value 
when  mined  by  a  company  that  operates  both  railroads  and  coal  mines. 
Several  called  attention  to  the  danger  of  anticipating  profits  if  inventories 
are  made  at  market  value.  One  firm  was  in  absolute  disagreement  and 
quoted  the  following  from  a  report  by  the  United  States  Steel  Corporation : 

In  respect  to  such  commodities  in  stock  at  the  close  of  the  year  as  had  been  pur- 
chased by  one  subsidiary  company  from  another  there  has  been  excluded  the  approxi- 
mate amount  of  profits  in  such  sales  price  which  had  accrued  to  the  subsidiaries  selling 
the  same  or  furnishing  service  in  connection  therewith.  These  profits  are  not  carried 
into  the  currently  reported  earnings  of  the  entire  organization  until  converted  into  cash 
or  a  cash  asset  to  it.  Accordingly,  in  the  combined  assets  for  all  of  the  companies,  the 
inventories  of  those  materials  and  products  on  hand  which  have  been  transferred  and 
sold  from  one  subsidiary  company  to  another,  are  carried,  at  net  values  which  are  sub- 
stantially the  production  cost  to  the  respective  subsidiary  companies  furnishing  the 
same. 


This  report  clearly  indicates  just  the  opposite  of  the  conclusion 
drawn  by  the  accountant.  It  shows  that  transfers  are  not  made  at  cost. 
When  an  inventory  was  taken,  the  profit  from  transfers  of  things  not 
yet  sold  was  excluded. 

A  coal  dealer  who  operated  a  farm  was  asked  how  he  charged  farm- 
grown  hay  to  the  coal  yard.  His  reply  was,  at  the  same  price  that  he 
woiild  get  if  the  hay  were  sold.  A  firm  that  makes  shoes  and  operates  a 
chain  of  stores  was  asked  how  the  shoes  were  charged  to  the  stores.  The 
reply  was,  at  wholesale  prices.  A  railroad  company  was  asked  what 
freight  it  charged  on  materials  in  determining  the  cost  of  a  bridge.  The 
company  replied  that  it  bought  the  material  delivered.  This,  of  course, 
would  include  freight  at  market  prices,  not  at  cost. 

The  Bureau  of  Business  Research  at  Harvard  University  agrees 
with  the  practice  here  used,  as  is  indicated  by  its  bulletins  and  by  the 
following  letter: 

As  is  explained  in  our  accounting  system  for  retail  grocers,  the  amount  debited 
to  the  rent  account  when  the  store  is  owned  should  be  the  amount  for  which  the  store 
could  be  leased.  By  including  rent  as  expense  whether  the  store  is  owned  or  Icnse  1, 
every  business  is  placed  upon  the  same  footing.  The  amount  debited  to  Item  29  (Rent)' 
when  the  store  is  owned,  is  of  course  credited  back  to  the  business  through  Item  41* 
Interest  and  Rentals  Earned.  ' 

The  owner  of  a  grocery  store  operating  a  farm  should  be  careful  to  keep  the  ac- 
counts for  these  two  separate.  The  produce  which  he  takes  into  the  store  to  sell  at 
retail  should  be  accounted  for  like  any  other  purchases.  When  it  is  received,  Purchases 
of  Merchandize  should  be  debited  for  the  same  amount  that  he  would  allow  any  other 
farmer  in  trade.  The  produce  is  then  part  of  the  retail  grocery  stock  and  its  sale  is  ac- 
counted for  like  other  sales. 


INTEREST   ON   INVESTMENT 

Beginning  with  1918,  interest  is  charged  at  6  per  cent  on  all  enter- 
prises and  reappears  as  credit  in  the  interest  account.  Before  that  year 
it  was  charged  at  5  per  cent. 

Some  persons  have  contended  that  interest  is  not  a  cost  of  production. 
Others  consider  it  a  cost  if  paid,  but  not  a  cost  if  not  paid.  Others  con- 
sider it  a  cost  whether  paid  or  not.  Most  of  the  arguments  against  in- 
cluding interest  as  a  cost  apply  equally  to  the  value  of  the  farmer's  own 
labor  and  to  that  of  the  unpaid  labor  of  members  of  his  family.'  ^ 

The  relative  profitableness  of  difTerent  enterprises  can  be  deter- 
mined only  when  each  enterprise  is  charged  with  all  the  costs  incurred 
in  Its  production,  whether  or  not  these  costs  are  cash  outlays.  The  time 
required  in  production,  whether  the  labor  is  hired  labor  or  labor  of  the 
farmer,  is  a  cost  of  production.  A  charge  for  the  time  of  capital  used  in 
production  is  likewise  a  cost,  whether  the  capital  is  owned  or  hired.  If 
no  charge  is  made  for  the  use  of  capital,  the  enterprise  that  requires  much 
capital  is  favored,  just  as  the  enterprise  that  requires  much  labor  is 
favored  if  the  farmer  makes  no  charge  for  his  time. 

The  primary  ways  of  benefiting  by  cost  accounts  are  the  compari- 
sons that  can  be  made  of  successive  years  and  the  comparisons  with 
results  obtained  by  other  persons.     No  method  of  accounting  is  satis- 

I'The  American  Economic  Review,  vol.  IX,  no.  1,  supplement,  pages  22-46,  March,  IQIQ. 
The  American  Economic  Review,  vol.  X,  no.  ,3.  pages  546-563,  September,  1920. 


U- 


m 


i6 


Bulletin  414 


IC 


tjiu 


-* 


^* 


factory  that  does  not  make  such  comparisons  easy.  If  any  cost  is  omitted, 
the  farm  or  the  year  or  the  system  of  farming  that  has  a  relatively  high 
charge  for  this  cost  is  favored. 

Objection  has  been  raised  to  the  inclusion  of  interest  as  a  cost 
because  the  profitableness  of  the  business  affects  the  value  of  the  property 
and  consequently  the  charge  for  interest.  But  this  is  just  as  true  of  the 
charge  for  the  farmer's  time  and  the  wages  of  hired  labor.  If  the  busmess 
is  profitable,  farm  wages  rise  and  the  necessary  allowance  for  the  labor 
of  the  farmer  and  of  the  members  of  his  family  is  increased.  This  latter 
change  takes  place  more  quickly  than  does  the  change  of  capital.  Any 
argument  for  the  exclusion  of  interest  on  this  basis  is  therefore  an  argu- 
ment for  the  exclusion  of  all  unpaid  labor.  For  example,  as  a  result  of 
relatively  high  profits  in  cities  in  the  year  ending  with  February  of  1920, 
there  was  a  decrease  of  17  per  cent  in  hired  men  on  New  York  farms  but 
a  decrease  of  onlv  3  per  cent  of  all  persons.' 2  This  shows  that  paid 
labor  adjusts  itself  more  quickly  to  changed  conditions  than  does  unpaid 
labor.  So  the  man  who  borrows  monev  must  adjust  his  practices  to 
unfavorable  conditions  more  quickly  than  the  man  who  owns  his  capital, 
but  in  either  case  the  adjustment  is  equally  certain. 

The  adjustments  that  took  place  to  meet  the  inflation  of  the  cur- 
rency during  the  World  War  show  the  usual  order  in  which  such  adjust- 
ments occur.  The  wages  paid  to  farm  labor,  and  necessary  allowances 
for  labor  performed  by  the  farmer  and  members  of  his  family,  increased 
very  materially  before  increases  took  place  in  the  selling  prices  of  cows 
or  land.  In  cases  of  exceptionallv  violent  changes  in  demand  for  a  single 
article,  as  wool,  a  change  in  prices  of  sheep  took  place  in  advance  of 
changes  in  labor,  but  such  cases  are  the  exception. 

Farm  wages  rose  25  per  cent  in  191 7  but  land  values  rose  only  13 
per  cent.  In  the  following  year  wages  rose  24  per  cent  and  land  values 
9  per  cent.  13  A  part  of  the  fall  in  prices  has  been  shared  by  all  the  per- 
sons associated  with  the  agricultural  region;  only  a  part  is  left  to  be 
reflected  in  land  values,  and  often  it  is  the  smaller  part. 

In  regions  such  as  Tompkins  County,  New  York,  which  have  been 
farmed  for  one  hundred  years  and  in  which  there  is  some  excellent  and 
some  poor  land,  the  adjustment  in  land  prices  is  very  far  from  complete. 
Apparentlv  less  than  half  of  the  difference  in  conditions  in  adjoining 
communities  is  reflected  in  land  prices.  The  remaining  part  is  diffused 
thru  the  returns  to  all  classes  of  persons  associated  with  the  community. 

If  the  farmer  desires  to  know  which  of  his  enterprises  are  the  most 
profitable,  he  must  take  account  of  interest  on  the  capital  invested. 

If  the  public  desires  to  know  whether  or  not  a  given  price  will 
result  in  an  increased  production  of  a  certain  product,  account  of  interest 
must  be  taken,  and  the  value  of  the  farmer's  time  must  be  taken. 

As  with  all  other  items,  the  details  of  interest  charges  are  set  forth 
so  that  any  one  who  desires  to  recalculate  the  data  in  some  other  way 
can  do  so. 


»2More  people  leaving  the  farms.     By  J.  B.  Shepard.     Mimeographed  report  of  the  Field  AKent  of 
ilie  Bureau  of  Crop  Estimates.  Ithaca.  New  York,  February  12.  1920. 
'  »U.  S.  Dept.  Agr..  Yearbook  for  1021.  table  416. 


Cost  Accounts  on  New  York  Farms 


INVENTORIES 


17 


Inventories  are  made  at  farm  sale  value,  that  is,  the  market  value 
less  the  cost  of  marketing.  This  is  the  method  used  by  the  Federal 
Government  in  farm  income  tax  reporting. 

In  mercantile  accounting,  selling  is  a  large  part,  and  sometimes  the 
sole  part,  of  the  service  rendered.  Out  of  this  fact  grew  the  rule  that 
inventories  should  be  ''at  cost  or  market  price,  whichever  is  lower,"  so 
that  profits  may  not  be  anticipited.  This  rule  is  not  applicable  to  mak- 
ing farm  inventories  for  most  farm  products.  Goods  in  a  factorv  or  on  a 
shelf  in  a  store  are  usually  a  long  way  from  cash.  Corn  in  a  crib  or  wheat 
in  a  bin  can  be  cashed  any  day.  If  held,  it  is  in  hope  of  an  additional 
profit  rather  than  because  the  service  has  not  yet  been  rendered.  The 
service  in  the  production  of  corn  or  wheat  is  practically  complete  when 
the  crop  is  harvested.  It  is  not  anticipating  profits  to  inventory  them 
at  farm  sale  value,  any  more  than  it  is  anticipating  profits  to  inventory 
goods  on  a  shelf  at  ''cost  or  market  price,  whichever  is  lower."  The  service 
in  the  case  of  corn  and  wheat  is  often  more  nearly  completed  when  they 
are  stored  on  the  farm  than  is  the  service  of  selling  goods  when  the  sale  is 
completed,  for  the  costs  and  uncertainties  of  collection  for  goods  sold  are 
often  greater  than  the  costs  and  uncertainties  in  the  sale  of  corn  and 
wheat. 

With  very  high-priced  purebred  stock,  the  service  Is  far  from  com- 
plete when  the  stock  is  grown.  The  making  of  a  sale  Is  a  large  part  of 
the  business.  Usually  such  stock  is  correctly  inventoried  much  below 
the  price  at  which  sales  are  made.  On  the  other  hand,  fat  hogs  in  a  pen, 
or  corn  in  a  crib,  or  hay  in  a  mow,  can  usually  be  sold  by  a  telephone 
acceptance  of  the  going  price. 

Inventories  should  be  taken  by  principle  rather  than  by  rule.  The 
principle  is  that  the  inventory  should  truly  reflect  the  condition  of  the 
business,  but  should  be  conservative. 

If  a  farmer  should  have  on  hand  500  bushels  of  corn  that  cost  him 
75  cents  a  bushel  to  grow  but  that  could  be  sold  at  the  barn  to  any  one  of 
many  buyers  for  $1.50  a  bushel,  and  should  have  on  hand  500  bushels 
of  wheat  that  could  likewise  be  sold  for  $2  a  bushel  but  that  cost  him  $3, 
the  true  status  of  the  business  is  not  shown  by  "cost  or  market  value, 
whichever  is  lower": 

500  bushels  of  corn  @  $0.75 

500  bushels  of  wheat  @  $3.00 
The  true  status  of  the  business  Is  shown  by  farm  sale  value: 

500  bushels  of  corn  @  $1.50 

500  bushels  of  wheat  @  $2.00 

The  service  of  growing  the  corn  has  been  rendered.  If  held  longer, 
It  IS  held  speculatively  In  hope  of  a  rising  market.  It  Is  not  held  as  goods 
on  a  shelf  are  held  In  hope  of  a  market.  It  may  be  contended  that  the 
corn  thus  held  may  drop  In  price  before  It  is  sold,  but  so  mav  goods  on 
'd  shelf  that  are  listed  at  "cost  or  market  value,  whichever  is  lower." 

Like  many  of  the  rules  of  mercantile  accounting,  this  rule  for  making 
inventories  is  the  expression  of  a  rule  which  if  followed  in  certain  circum- 
stances will  follow  the  correct  principles,  but  if  followed  In  other  circum- 


l.'^M^ 


i8 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


19 


^\ 


Stances  will  violate  all  principles.  The  true  principle  of  making  an 
inventory  is  that  it  shalftruly  reflect  the  status  of  the  business  and  yet 
he  conservative. 

IMPORTANCE   OF   QUANTITIES 

In  all  cost  accounting,  the  hours  of  labor  per  cow,  per  acre,  and  per 
bushel,  the  pounds  of  grain  eaten  per  cow  or  horse,  the  yields  per  acre, 
the  pounds  of  gain  in  hogs  per  pound  of  feed,  and  similar  quantities,  are 
much  more  important  than  the  dollars  if  one  is  studying  accounts  to 
learn  how  to  make  the  business  pay  better.  The  aim  in  this  work  is  to 
give  quantities  and  all  other  items  of  cost  in  detail  so  that  they  may  be 
used  in  any  way  that  is  desired.  So  far  as  possible,  all  costs  are  carried 
in  detail  rather  than  under  such  charges  as  General  Expense. 

HUMAN   LABOR 

The  labor  account  is  charged  with  all  cash  paid  to  labor,  with  farm 
products,  use  of  house,  and  other  things  furnished  to  labor.  It  is  charged 
also  with  unpaid  labor  of  the  operator  and  of  members  of  his  family,  at 
what  it  would  cost  to  hire  the  work  done.  When  this  accounting  work 
was  first  begun,  the  time  of  the  operator  was  estimated  at  hired  man's 
wages — not  at  what  the  operator  would  get  if  hired,  but  at  the  rate  per 
month  that  hired  men  get.  This  method  is  not  correct.  The  operator 
usually  does  very  much  more  manual  labor  than  the  hired  man  does.  In 
addition,  he  takes  all  the  responsibility  and  trouble  of  seeing  that  things 
go  right.  It  is  the  operator  who  must  be  ready  to  change  his  personal 
plans  at  any  time  to  conform  to  the  farm  needs.  If  the  hired  man  want? 
to  go  hunting  or  go  to  the  fair,  he  may  go;  but  if  the  operator  wants  to 
go,  he  must  first  considerer  whether  the  firm  wnrk  will  allow  it.  If  there 
is  a  sick  horse  or  cow,  it  is  usually  the  operator  who  sits  up  at  night  with 
it.  Usuallv  the  operator  calls  the  hired  man  in  the  morning,  rather  than 
himself  being  called.  He  sees  that  the  stock  is  economically  fed.  Such 
service  is  exceedingly  difficult  to  hire  at  any  price  and  is  practically  im- 
possible to  obtain  at  hired  man's  wages. 

Such  a  monthly  rate  was  often  no  more  than  sufficient  to  cover  the 
charges  made  to  the  operator  for  use  of  house  and  use  of  horses  and 
garden.  The  basis  now  used  for  charging  the  operator's  labor  is  ''what 
it  would  cost  to  hire  some  one  else  to  do  what  the  operator  does."  All 
results  in  this  bulletin  are  on  this  basis. 

Since  most  farm  managers  are  paid  a  given  cash  wage  in  addition  to 
use  of  house  and  other  privileges,  this  basis  was  used  in  obtaining  esti- 
mates. The  value  of  the  privileges  was  then  added  to  the  cash  estimate. 
As  a  check  on  the  above  estimates,  each  operator  was  asked  what  he 
could  have  obtained  as  a  hired  farm  manager.  In  addition,  members  of 
the  Department  of  Farm  Management  who  were  acquainted  with  the 
men  and  who  knew  also  the  usual  wages  paid  to  farm  managers,  estimated 
what  they  believed  each  operator  would  receive  as  a  hired  farm  manager. 
These  estimates  were  made  independently.  Most  of  the  estimates  by 
farmers  were  obtained  by  mail,  so  that  the  members  of  the  department 
did  not  influence  these  decisions.    The  results  are  given  in  table  2.    The 


charge  shown  in  the  table  is  greater  than  the  average  charge  because 
some  operators  were  not  charged  for  the  full  year. 

TABLE  2.      Average  Estimates  of  the  Proper  Charge  to  Be  Made  for  the 
Farm  Operator's  Labor   in  Addition  to  the  Use  of  a  House  and  Farm  Products 


Year 

Farmer's 

estimate 

of  cost 

to  fiirp 

Farmer's 

estimate 

of  what  he  would 

receiv'e  as  hired 

Department's 
estimate 
of  what  he  would 
receive  as  hired 

manager 

manager 

IQI4 

$      859 

$     870 

^1,033 

1915 

900 

852 

987 

I916 

1,091 

1,000 

i»257 

I917 

1,269 

1,189 

1.295 

1918 

i»330 

1.257 

igi9 

1,234 

In  1907  the  writers  began  by  following  the  practice  of  Professor 
Roberts,  of  charging  man  and  horse  labor  to  each  enterprise  each  month. 
At  the  end  of  the  vear  it  was  found  that  there  was  a  large  loss  on  both 
labor  and  horses,  and  that  some  method  must  be  devised  for  distributing 
equipment  charges.  It  is  not  easy  to  know  the  cost  of  labor  until  the  end 
of  the  year,  after  all  fuel,  house  rent,  and  board  have  been  charged  to 
labor.  It  also  requires  nearly  twelve  times  as  much  labor  to  charge  these 
monthly,  and  therefore  in  1909  the  practice  was  begun  of  distributing 
the  charges  for  man  and  horse  labor,  and  use  of  equipment,  at  the  end  of 
the  year. 

At  the  end  of  the  year,  all  accounts  are  charged  with  the  hours  of 
labor  spent  on  the  enterprise  at  the  average  labor  rate  for  the  farm,  ex- 
cept in  special  cases  when  such  a  method  of  charging  would  be  distinctly 
unjust  to  some  enterprise.    Such  cases  are  not  numerous. 

The  winter  wage  per  month  is  often  lower  than  the  summer  wage, 
but  the  hours  per  day  are  also  less.  In  cases  in  which  the  uniform  wage 
rale  causes  incorrect  conclusions,  of  course  it  should  not  be  used.  The 
exact  method  of  handling  accounts  is  not  so  important  as  is  the  use  of 
results.  Whatever  the  method,  the  results  must  be  interpreted  in  the 
light  of  the  method  used.  If  any  enterprise  does  not  pay,  one  should 
calculate  what  rate  per  hour  could  be  charged  and  yet  have  the  enterprise 
come  out  even.  Before  the  enterprise  is  dropped,  consideration  should 
be  given  as  to  whether  the  time  spent  on  it  could  be  more  profitably  used 
on  some  other  enterprise  and  whether  the  profits  of  the  farm  as  a  whole 
would  be  larger  with  this  enterprise  included  or  with  it  omitted.  The 
way  to  increase  profits  is  sometimes  to  drop  an  enterprise,  but  more 
frequently  it  is  to  analyze  the  enterprise  and  find  how  to  make  it  pay. 
The  benefits  of  the  accounting  on  farms  where  accounts  have  been  kept 
for  a  number  of  years  are  usually  in  organization  and  management  rather 
than  in  decided  changes  in  type  of  farming,  altho  such  changes  have 
occurred  in  some  cases. 


mnjmmmi 


20 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


21 


r^" 


horse  labor 

If  colts  are  raised,  a  separate  account  is  kept  with  (hem.  If  a  sepa- 
rate colt  account  is  not  kept,  it  is  not  possible  to  make  comjiarisons  of 
grain  used,  labor  per  horse,  and  other  costs  on  successive  years  or  between 
farms  with  varying  ratios  of  colts  and  horses.  At  the  eiul  of  (he  year,  (he 
net  cost  of  all  horse  labor  is  distributed  to  the  various  enterprises  in  pro- 
portion to  the  hours  that  horses  worked  for  those  enterprises. 

Since  horses  work  so  few  hours  per  month  in  winter,  the  actual  cost 
per  hour  worked  in  winter  is  more  than  in  summer,  but  work  done  on 
rainy  days  and  winter  work  is  worth  less  than  work  on  the  good  sumnier 
days.  As  in  the  case  of  human  labor,  an  enterprise  that  uses  horses  at 
odd  times  is  charged  at  the  average  rate,  but  consideration  is  given  to  its 
ability  to  use  such  odd-time  labor  when  its  value  in  the  farming  system 
is  being  considered. 

use  of  equipment 

Some  special  equipment,  as  incubators,  is  kept  in  the  account  with 
the  enterprise  for  which  it  is  used,  but  most  of  the  farm  equipment  is 
kept  in  one  account.  Usually  it  might  as  well  all  be  so  kept.  At  the  end 
of  the  year  the  net  cost  of  all  equipment  is  charged  to  the  respective 
enterprises  in  proportion  to  the  hours  of  horse  labor  on  the  enterprise. 

A  separate  account  is  kept  with  the  tractor,  and  its  net  cost  is  charged 
to  the  various  enterprises  in  proportion  to  the  hours  of  use. 

Autorr^obile  and  truck  costs  are  distributed  at  the  average  net  cost 
per  mile,  per  day,  or  per  trip,  as  best  meets  the  farm  conditions. 

Separate  accounts  are  kept  with  such  special  tools  as  threshing  m<i- 
chines  on  farms  vvhere  they  are  used. 

STOCK    accounts 

If  dairying  is  an  important  part  of  the  business,  an  account  is  icept 
with  cows,  with  herd  bulls,  with  veal  calves,  and  with  heifers.  The  young 
heifers  may  be  divided  into  heifers  under  one  year  old,  and  heifers  one 
to  two  years  old.  This  division  is  necessary  if  the  feed  used  per  cow,  the 
feed  used  per  100  pounds  of  milk,  the  labor  per  cow,  and  the  like,  are  to 
be  compared  for  successive  years  or  on  difterent  farms  that  have  different 
ratios  of  cows  and  young  stock.  With  purebred  stock,  it  is  also  desirable 
in  some  cases  to  keep  an  account  with  bulls  kept  to  be  sold.  If  only  a 
few  cows  or  a  few  hogs  or  a  few  hens  are  kept  for  home  use  or  as  a  minor 
enterprise,  accounts  are  kept  with  the  class  of  animals  as  a  whole  and  no 
analysis  of  the  business  is  attempted.  Cows  are  treated  in  this  way  in 
all  cases  where  there  are  less  than  six.  If  poultry  is  important,  (he  account 
is  similarly  divided  into  such  accounts  as  hens,  chickens,  incubation,  and 
the  like. 

manure,    lime,    and   GRASS    SEED 

Some  years  ago,  manure  was  carried  directly  from  the  animal  (o  (lie 
crop  accounts  and  residual  manure  was  carried  in  the  inventory.  Now 
a  manure  account  is  included.  The  hauling  of  manure  is  charged  (o  (his 
account,  and  the  entire  balance  of  the  account  is  distributed  to  (he  ac- 


counts that  received  the  benefits  of  the  manure.  No  manure  is  carried 
in  the  inventory,  unless  the  farm  has  been  decidedly  changed.  The  ma- 
nure of  the  year  is,  l)y  this  method,  considered  to  be  a  direct  charge  to 
each  crop  of  that  year  in  proportion  as  each  crop  is  benefited  from  the 
manuring  prac(ice  on  the  farm.  For  example,  a  hay  crop  may  not  hive 
received  any  manure  in  a  given  year,  but  if  manure  is  regularly  used  in 
the  rota(ion,  the  hay  crop  has  received  the  benefit  from  the  manuring 
practice  and  pays  its  share  each  year.  The  only  occasion  when  the 
inventory  needs  to  be  made  is  when  a  very  decided  change  is  made  in 
farm  practice,  either  by  discontinuing  the  use  of  manure  or  by  greatly 
increasing  its  use.  If  the  use  is  decreased,  the  soil  may  be  depleted  so 
that  the  inventory  should  be  reduced.  If  applications  much  larger  than 
usual  are  being  made,  an  increase  of  inventory  may  be  required.  Even 
in  such  cases  the  general  method  can  be  followed  bv  carrying  part  of  the 
manure  charge  to  crops,  and  part  to  a  crop  land  account  where  it  i3 
added  to  the  inventory.  When  no  better  method  of  distribution  is  known, 
40  per  cent  of  manure  costs  is  charged  to  the  first  crop,  30  per  cent  to  the 
second,  20  per  cent  to  the  third,  and  10  per  cent  to  the  fourth  crop  follow- 
ing the  application.     It  is  possible  that  this  decrease  is  too  rapid. 

Lime  is  similarly  disposed  of,  so  that  the  cost  of  the  year  is  charged 
to  the  expense  of  the  crops  grown  in  proportion  to  the  j^enefit  derived 
from  the  liming  practice.  Fertilizer  used  in  small  quantities  is  usually 
charged  entirely  to  the  crop  that  receives  it.  If  the  benefits  to  succeed- 
ing crops  are  great,  they  should,  of  course,  pay  part  of  the  cost. 

Similarly,  grass  seed  is  charged  to  the  hay  crop  of  the  year.  The 
hay  crop  of  the  year  exhausts  tlie  seeding  of  the  previous  years,  which 
is  made  good  by  seed  sown  this  year.  Here,  again,  very  striking  changes 
in  the  amount  of  seed  used  may  require  that  account  of  the  change 
should  be  made  in  the  inventory. 


REAL   ESTATE 

Formerly  an  account  was  kept  with  the  farm,  but  it  was  found  more 
useful  to  split  this  into  separate  accounts — operators'  houses,  tenant 
houses,  barns  and  other  outbuildings,  crop  land,  orchard  land,  pasture 
and  fences,  woodland,  and  the  like. 


CROP   ACCOUNTS 

Accounts  are  kejit  with  each  kind  of  crop.  Sometimes  it  is  tlesired 
to  keep  two  accounts  with  two  fields  of  the  same  crop;  if  so,  this  is  done. 
Separate  accounts  are  kept  with  the  crop  of  each  year  until  the  product 
IS  sold.  There  are  always  two  accounts  with  winter  wheat,  and  often 
two  accounts  with  other  crops,  as  "i9i(S  hay"  and  ''1919  hay." 

The  account  with  crop  land  is  charged  with  interest,  taxes,  upkeep, 
and  all  costs  of  maintaining  the  crop  land.  The  total  net  cost  for  the 
year  is  (hen  carried  to  the  various  crop  accounts.  If  some  land  is  better 
than  other  land,  the  crop  grown  on  it  is  charged  at  a  higher  rate  than  the 
average  rate  per  acre. 


T  .wfc  ^-■-a.Tre 


22 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


23 


:«■, 


1^* 


subsorting  entries 

The  entries  in  the  records  of  the  farm  on  which  accounts  have  been 
kept  for  fourteen  years  are  not  entered  chronologically  but  are  subsorted 
at  the  time  of  entry.  For  example,  under  the  cow  account,  a  debit  page 
is  used  in  the  beginning  for  the  inventory,  a  series  of  debit  pages  for  feed 
purchased,  a  page  for  veterinary  charges,  and  other  pages  for  miscella- 
neous charges.  Similarly,  a  set  of  credit  pages  is  used  for  milk  sold,  and 
separate  pages  are  used  for  stock  sold.  This  saves  time  in  sorting  the 
items  and  is  convenient  for  reference.  In  making  an  office  copy  of  a 
farmer's  book,  this  method  of  subsorting  is  used. 


CLOSING  accounts 

A  considerable  list  of  original  entries  is  made  at  the  end  of  the 
year,  or  else  the  books  are  checked  to  see  that  they  have  been  made.  The 
following  directions  are  followed  in  closing  accounts: 

Enter  any  accounts  payable  and  receivable  that  have  not  been  en- 
tered, and  carry  the  credits  for  items  sold  and  charges  for  items  purchased 
to  the  proper  ledger  accounts. 

Charge  the  labor  account  with  milk,  wood,  and  other  produce 
furnished  to  hired  labor,  and  credit  the  proper  accounts.  Similarly, 
charge  the  farm  operator  with  farm  products  used  by  him,  and  credit 
the  proper  accounts. 

Charge  labor  with  board  furnished  by  the  operator,  and  credit  the 
operator's  account. 

Charge  labor  with  farm  products  and  farm  privileges  furnished  to 
the  operator's  family,  and  credit  the  proper  accounts. 

Charge  labor  with  what  it  would  cost  in  addition  to  privileges  to  hire 
some  one  to  take  the  place  of  the  farm  operator,  also  charge  unpaid  labor 
performed  by  members  of  the  operator's  family,  and  credit  the  operator's 
account.    List  each  item  separately,  giving  time  and  value. 

Transfer  heifers  that  have  become  cows  to  the  cow  account.  See 
that  sales  of  cows  state  whether  the  cows  are  sold  for  slaughter  or  for 
breeding. 

Transfer  colts  that  have  become  horses  to  the  horse  account,  and 
see  that  young  colts  are  transferred  to  the  colt  account. 

See  that  the  field  and  acres  of  each  crop  are  recorded,  and  that 
weights  per  bushel,  rates  of  seeding,  and  the  like  are  given. 

If  a  field  has  grown  more  than  one  crop,  make  a  record  of  this  fact. 
If  two  crops  have  been  grown  together  as  a  crop  in  an  orchard,  estimate 
the  acres  that  should  be  charged  to  each. 

Charge  animals  and  credit  crops  with  hay,  grain,  and  straw  obtained 
from  the  farm.  Distinguish  as  far  as  possible  between  straw  for  feed  and 
straw  for  bedding.  Also  vsee  that  all  feed  transfers  from  one  class  of 
animals  to  another  are  correctly  made. 

Total  the  chores  in  the  work  report  for  each  month  and  carry  to  a 
yearly  summary.  Carry  totals  from  this  to  the  respective  work  accounts, 
and  find  the  total  labor  on  each  enterprise.  Keep  labor  of  production 
separate  from  labor  of  marketing.  Make  a  summary  of  all  the  accounts 
with  hours  of  labor.     In  this  summarv  use  the  nearest  hour. 


Credit  animals  and  charge  the  manure  account  with  manure  re- 
covered. 

Enter  the  horse,  equipment,  tractor,  and  all  other  inventories  except 
those  that  involve  costs,  before  the  inventory  is  made. 

Men  work  for  horses,  horses  work  for  men,  and  each  of  these  do  work 
for  and  receive  use  of  equipment.  Each  work  to  keep  up  and  are  shel- 
tered by  buildings.  It  is  therefore  manifestly  necessary  to  start  the 
closing  of  the  accounts  by  making  an  estimate.  A  smaller  error  is  likely 
to  occur  if  the  estimates  are  made  for  the  less  important  accounts,  that 
is,  if  the  most  important  one  is  charged  first.  This  is  nearly  always 
labor.  After  the  inventory  is  made,  the  following  order  is  used  in  closing 
the  accounts: 

If  labor  has  had  the  use  of  buildings,  charge  labor  and  credit  build- 
ings at  10  per  cent  of  the  value  of  the  building  unless  some  other  rate  is 
known  to  be  more  nearly  accurate.  Charge  labor  with  any  land  used  at 
8  per  cent  unless  a  different  figure  is  known  to  be  more  nearly  correct. 
These  charges  are  intended  to  cover  taxes,  costs  of  upkeep,  and  6  per 
cent  interest. 

If  horses  have  worked  for  labor,  charge  labor  and  credit  horses  at  an 
estimated  rate  per  hour;  also,  charge  labor  and  credit  equipment  at  an 
estimated  rate  per  hour  for  use  of  equipment. 

Divide  the  total  net  cost  of  labor  by  the  total  hours  of  labor,  omit- 
ting the  hours  that  labor  worked  for  labor. 

Credit  the  labor  account  with  the  labor  on  each  enterprise  at  this 
rate,  and  charge  the  various  accounts.  For  convenience,  each  of  these 
charges  may  be  to  the  nearest  dollar  except  the  largest  account,  which 
is  made  to  carry  the  fraction  of  a  dollar  of  balance  so  that  the  labor  ac- 
count exactly  balances. 

If  equipment  has  been  used  for  horses,  charge  horses  and  credit  the 
equipment  account  with  the  use  of  equipment  at  an  estimated  rate  per 
hour. 

Charge  interest  at  6  per  cent  on  the  average  inventory  of  horses,  and 
credit  the  interest  account. 

Charge  horses  with  the  use  of  buildings  at  10  per  cent  and  with  the 
use  of  pasture  and  other  land  at  8  per  cent,  unless  some  other  rate  is  more 
nearly  accurate.  Both  of  these  charges  are  intended  to  cover  taxes, 
upkeep,  and  interest  at  6  per  cent.  Credit  buildings,  pasture,  and  the 
like. 

Close  the  horse  account  in  the  same  manner  in  which  the  labor  ac- 
count was  closed,  except  that  the  labor  of  horses  for  labor  and  for  them- 
selves should  be  omitted. 

Charge  equipment  with  the  use  of  buildings  at  10  per  cent  and  in- 
terest on  the  average  inventory  at  6  per  cent,  and  credit  buildings  and 
interest. 

Find  the  net  cost  of  equipment,  and  divide  by  the  hours  of  horse 
labor,  omitting  time  on  labor,  horses,  and  equipment.  Charge  each 
account  with  the  use  of  equipment  at  this  rate,  and  credit  equipment. 

Charge  the  tractor  account  with  use  of  buildings  at  10  per  cent  and 
with  interest  at  6  per  cent.  Distribute  the  net  cost  in  proportion  to  the 
hours  worked. 


24 


m 


^'f- 


1-* ' 
■  Pi 


Bulletin  414 


Similarly,  close  the  automobile,  truck,  threshing  machine,  and  any 
other  like  accounts. 

Find  the  balance  of  the  barn  account,  and  distribute  this  balance  to 
the  various  crop  and  animal  accounts,  omitting  equipment  and  work 
horses. 

Find  the  balance  of  the  crop  land  account  and  distribute  to  the 
various  crops. 

Find  the  balance  of  the  pasture  account  and  distribute  to  the  vari- 
ous animals,  omitting  work  horses. 

Find  the  balance  of  the  manure  account  and  distribute  to  the  various 
crops. 

Find  the  balance  of  the  general  expense  account  and  distribute.  This , 
account  should  be  kept  very  small. 

Transfer  the  herd  bull  account  to  the  cow  account.  Similarly,  dis- 
tribute other  accounts  that  have  been  carried  separately  for  the  various 
enterprises. 

Enter  all  remaining  inventories. 

Cliarge  interest  to  all  accounts  that  have  had  considerable  use  of 
capital. 

Close  all  accounts. 

CAPITAL  INVESTED 

The  capital  per  farm  is  shown  in  table  3,  and  averaged  about  $10,00). 
The  net  capital  above  indebtedness  averaged  approximatelv  $16,000. 
The  values  of  the  crop  land  and  the  orchards  are  the  market  values  at 
the  present  time.  Usually  the  market  value  of  the  farms  is  less  than 
enough  to  cover  the  cost  of  drainage,  residual  manure,  growing  crops, 
buildings,  and  other  improvements,  at  pre-war  prices.  In  other  wordi^i 
there  is  little,  if  any,  "unearned  increment"  represented  in  any  of  the 
values. 

The  capital  per  worker  for  five  years  averaged  $8867. 


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26 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


& 


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PROFITS 

In  most  industries  there  is  no  unpaid  labor.  A  corporation  or  a 
partnership  usually  hires  all  its  employees  and  computes  its  profits  in 
percentage  made  on  the  capital.  In  agriculture,  the  unpaid  labor  of  the 
farmer  and  of  members  of  his  family  is  usually  a  larger  item  than  interest 
on  the  capital.  The  returns  are  pay  for  the  farmer's  time  and  for  the 
use  of  his  capital. 

If  the  capital  is  very  small,  as  is  the  case  with  many  farmers,  a  slight 
error  in  assigning  a  value  to  the  operator's  time  results  in  preposterous 
percentages.  Let  it  be  supposed  that  a  tenant  farmer  has  a  capital  of 
$1000  and  that  he  makes  $800  above  his  expenses  in  addition  to  the  use 
of  the  house  and  some  garden  products.  This  is  his  reward  for  a  year's 
work  and  for  the  use  of  $1000.  If  an  error  of  $100  is  made  in  estimating 
the  pay  for  his  time,  it  results  in  a  10  per  cent  difference  in  the  profit  that 
he  makes.  As  a  matter  of  fact,  it  is  his  labor  rather  than  his  capital  that 
is  the  significant  figure.  By  subtracting  interest  on  the  $1000  at  the  usual 
rajte  of  interest,  which  is  well  known,  the  balance  may  be  said  to  be  what 
he  received  for  his  year's  work.  This  is  called  labor  income.  This  figure 
may  be  compared  directly  with  the  wages  paid  to  persons  hired  to  operate 
farms.  It  is  not  to  be  compared  with  city  wages  without  making  many 
allowances.  But  there  are  no  easy  means  of  comparing  city  and  country 
wages. 

The  farms  on  which  accounts  were  kept  had  about  three  times  the 
average  capital,  so  that  the  advantages  of  the  labor  income  method  of 
expressing  profits  are  less  than  on  the  average  farm.  Even  on  these  farms, 
the  value  of  unpaid  labor  is  more  than  the  normal  interest  on  the  capital 
invested.  The  profits  are  due  to  the  combination  of  unpaid  labor  and 
capital.  It  is  not  accurate  to  say  that  either  is  the  cause,  nor  is  it  possible 
to  say  exactly  how  much  is  due  to  each. 

Both  methods  of  calculating  returns  are  shown  in  table  4.  The  labor 
incomes  average  from  $453  to  ^2111  in  the  successive  years.  With  the 
allowance  made  for  the  operator's  time,  the  interest  made  would  amount 
to  from  3  to  10  per  cent  in  the  different  years. 


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28 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


2Q 


-  4% 


EDUCATION  OF  OPERATORS 

No  selection  was  made  for  farms  except  for  the  requirement  that 
the  operator  should  be  one  of  the  farm  laborers.  This  was  done  to  elim- 
inate pleasure  farms  and  other  non-typical  farms.  In  the  beginning?, 
no  college  graduates  were  on  the  list,  but  there  has  been  a  tendency  for 
col  lege- trained  men  to  desire  to  do  the  work.  On  counting  the  numbers 
for  ic)iq,  the  writers  were  surprised  to  find  so  many  agriculturally  trained 
men.    The  desire  to  do  such  work  is  in  itself  a  selection. 

In  ic)i9  there  were  nine  graduates  of  the  New  York  State  College 
of  Agriculture.  One  graduate  of  Williams  College  had  giyen  so  much 
study  to  technical  agriculture  that  he  is  included  with  the  agricultural 
graduates. 

There  were  eleven  winter-course  students  and  one  who  had  taken 
both  a  winter  and  a  special  course  in  the  College  of  Agriculture.  He 
was  placed  in  the  winter-course  group.  Of  these,  eight  were  also  high- 
school  graduates,  one  had  attended  high  school  for  one  year,  and  three 
had  had  no  high-school  work. 

The  remaining  seventeen  had  had  no  agricultural  education  in 
school.  One  had  taken  two  years  of  engineering  work,  five  others  were 
high-school  graduates,  six  had  had  some  high-school  work  but  were  not 
graduates,  and  five  had  had  no  high-school  training. 

It  is  shown  in  table  5  that  the  college  graduates  made  interest  on 
the  capital,  and,  in  addition  to  farm  privileges,  had  left  an  average  of 
fe395-2r  to  pay  for  their  own  labor  and  supervision.  The  lowest  figure 
for  this  item  was  $785.64  and  the  highest  was  $6825.58.  In  only  one 
case  was  the  figure  as  low  as  the  average  of  the  group  that  received  no 
technical  education. 

The  winter-course  men  made  interest  on  the  capital,  and,  in  addi- 
tion to  farm  privileges,  had  left  an  average  of  $2422.78  as  pay  for  labor 
and  supervision.  The  lowest  figure  was  $282.37  and  the  highest  was 
$4164.44. 

Those  who  had  received  no  technical  agricultural  education  in  school 
made  interest  on  the  capital,  and,  in  addition  to  farm  privileges,  had 
lett  $1135.14  to  pay  for  labor  and  supervision.  The  lowest  figure  was 
-$1001.52  and  the  highest  was  $3144.39.  No  one  in  this  group  made  as 
much  as  the  av^erage  of  the  college  graduates. 

Many  comparisons  were  made  between  the  different  educational 
groups  in  order  to  find  the  reasons  for  the  differences  in  labor  income. 
In  all,  175  different  factors  were  compared.  A  few  of  these  are  given 
in  table  5.  They  included  distribution  of  capital:  man  equivalent; 
hours  worked  per  day;  cost  of  labor  per  hour;  feeding,  care,  and  cost 
of  horses;  equipment  and  its  cost;  production,  feeding,  care,  and  size 
of  Hocks  and  herds;   and  similar  factors  for  crops. 

The  only  striking  differences  were  found  in  size  of  farms,  manage- 
nient  of  dairy  herds,  and  management  of  apple  orchards.  These  three 
items  were  sufficient  to  account  for  all  differences  in  labor  income.  While 
the  college  men  did  not  have  much  more  capital  than  the  others,  they 
had  more  money  invested  in  land  and  less  in  other  things.  They  had 
larger  farms  and  the  usual  savings  that  go  with  larger  farms. 

The  larger  allowance  for  the  value  of  the  operator's  time  was  offset 
b\'  the  greater  amount  of  hired  labor  that  goes  with  large  farms,  so  that 


TABLE  5.     Averages  for  Farms  Operated  by  Persons  with  Different  Degrees 

OF  Education,  1919 


Niinihor  of  farms 

Capital  at  beginning  of  year 

Value  of  farin 

Acres  per  farm 

Acres  of  crops 

Man  equivalent 

Cost  of  human  laiior  per  hour 

I  fours  worked  per  man  per  year. .  . 

Number  of  horses 

Pounds  of  grain  per  horse 

I  lours  of  labor  taking  care  of  horses 

I  fours  worked  per  horse  per  day 

Cost  per  hour  of  horse  labor 

i\uml)er  of  farms  having  six  or 
more  cows 

Number  of  cows  per  farm 

founds  of  grain  per  cow 

Pounds  of  hay  per  cow 

1  fours  of  labor  taking  care  of  cows 

Pounds  of  milk  per  cow 

Profit  or  loss  per  cow 

Value  of  operator's  lal^or  in  addi- 
tion to  privileges 

\  alue  of  operator's  farm  privileges 

Labor  income 


College 
graduates 


10 
S22,225.65 
$17,606.15 
219 
117 
3.0 
SO. 4458 
2,999 

4.9 
2,789 
113 

3.3 
$0.2371 

6 

18.0 

1,888 

3,798 

162 

6,791 

+$20.00 

$1,340.00 

$602.12 

$3,395.21 


Winter- 
course 
■  students 


Men  with  no 
agricultural- 
college 
training 


12 

$24,917.54 

$15,919.38 

171 

110 

2.87 

$0.4312 

3,141 

5.0 

2,857 

115 

2.9 

$0.2403 

17 

.^20,992 .  75 

$14,313.07 

153 

89 

2.35 
$0.4523 
3,111 

4.2 
2.662 
134 

2.8 
$0.2688 


9 

13 

22.7 

17.6 

1,814 

1 ,556 

3,796 

3,934 

156 

198 

6,708 

5,907 

+$19.71 

-$0.82 

$1,302.00 

$1,124.00 

si;693.71 

$676.90 

$2,422.78 

.^1,135.14 

(he  average  cost  per  hour  of  all  labor  was  about  the  same.  This  is  be- 
cause tlie  hired  labor  costs  less  per  hour  than  the  value  of  the  operator's 
time.  Ihe  hours  worked  per  person  per  day  in  the  college  and  non- 
college  groups  were  about  the  same. 

As  usual,  the  large  farms  resulted  in  more  acres  of  crops  per  man  and 
lorse,  more  hours  of  work  per  horse,  and  consequentlv  less  cost  of  horse 
labor  per  hour.  The  hours  spent  in  taking  care  of  horses  were  also  less, 
H)  tliat  this  hgure  was  lowered  still  more. 

Of  those  who  kept  six  or  more  cows,  the  college  group  had  about 
jMe  same  sized  herds  as  the  non-college  group.  The  college  i>roup  spent 
less  time  per  cow  in  doing  the  work,  fed  more  grain,  and  got  S84  i)ounds 
more  milk  per  cow,  with  a  slightly  less  total  cost  per  cow.  This  resulted 
"1  a  proht  per  cow  of  "^20  in  the  college  group,  and  a  loss  of  82  cents  in 
I  be  non-college  group. 

The  few  college  men  who  had  orchards  spent  more  on  them  than 
ciHl  the  non-college  men  and  obtained  much  better  yields,  which  resulted 
»"  cbeiiper  production  and  higher  profits. 

These  statements  are  not   to  be  taken  as  redecting  discredit  on 

nose  who  had  received  no  agricultural  training,  for  they  were  making 

fioni  two  to  three  times  as  much  as  the  average  farmer.    All  these  figures 

"'(  icate  that  the  results  for  these  farms  are  typical  of  the  highlv  pVofit- 

'^''•^"  farms  of  the  State.  b    y  i        l 


¥ 


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«ig^M^»IIWtv>a^!^:«w  «  u.^  » .*  iNf^^s^8%«s|a*i4*5j! 


30 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


31 


The  year  1919  was  a  year  of  high  prices.  This  favored  the  larger 
and  more  intensive  enterprises  such  as  college  men  were  inclined  to  run. 
When  farming  is  unprofitable,  a  large  business,  high  grain-feeding  of 
cows,  and  the  like,  are  likely  to  result  in  large  losses.  Preliminary  com- 
parisons have  been  made  for  1920.  The  labor  incomes  of  college  men 
averaged  f>64.c),  of  winter  course  men  $347,  and  of  others  $303.  Results 
for  some  of  the  farms  for  which  tables  are  completed  for  1 92 1  show  minus 
labor  incomes  for  all  group  averages.  The  largest  losses  are  for  the 
college  men,  with  average  labor  incomes  of  -$419;  the  lal)or  incomes  of 
winter-course  men  averaged  -$i8o,  and  those  of  others  -$318. 


HUMAN  LABOR 

sources  and  amounts  of  labor 

On  the  average  for  five  years,  34  months  of  labor  were  performed 
per  farm  per  year.  Some  of  this  work  was  done  by  boys  and  other  per- 
sons who  could  not  do  as  much  as  a  man.  In  table  6  a  column  headed 
"Man-equivalent  months"  is  included.  If  in  a  day  a  boy  did  two-thirds 
as  much  work  as  a  man,  a  day  of  his  time  is  counted  as  two-thirds  of  a 
day  in  the  column  headed  "Man-equivalent  months."  The  man  equiv- 
alent of  the  work  done  per  farm  was  33.7  months  per  year,  or  not  quite 
e(iuivalent  to  the  time  of  3  men  per  farm.  In  all  work  reports,  the  hours 
of  labor  are  the  actual  hours,  not  man-equivalent  hours. 

Over  half  of  the  labor  on  the  farms  was  done  by  the  farm  operator 
and  members  of  his  family  who  received  no  wages  (table  6).  Hired  labf)r 
made  56  per  cent  of  the  total  in  1914,  50  per  cent  in  T()I5,  49  per  cent  in 
1916,  45  per  cent  in  1917,  and  43  per  cent  in  1918.  The  decrease  in  pro- 
portion of  hired  labor  agrees  with  results  for  the  State.  Hired  men  de- 
creased 18  per  cent  in  the  year  ending  February  i,  1918,  but  the  number 
of  workers  on  farms  decreased  only  4  per  cent.'* 

Since  these  farms  are  much  larger  than  the  average,  the  percentage] 
of  labor  performed  by  hired  men  is  much  higher  than  the  average  for  tlie 
State.     In  the  State  about  one-fourth  of  the  farm  workers  are  hired.'* 

TABLE  6.     Sources  of  L.\bor,    Averagk  per  Farm  for  Five  Yevrs,  1914  to  1918 


Labor  not  paid  in  cash: 

Farm  operators 

Operators'  wives 

Operators'  daughters.  .  . 

Operators'  mothers.  .  .  . 

Operators'  sons 

Operators'  fathers .  .  .  ,  . 

Ofx-rators'  brothers .... 

Other  members  of  family 
Hired  labor 

Total 


Months  of  labor 

months 

14  3 

14.3 

0.3 

0.3 

0.1 

0.1 

0.2 

0.2 

1.4 

1.3 

1.0 

0.9 

0.1 

0.1 

0.2 

0.2 

16.4 

16.3 

34.0 


.U 


On  only  two  farms  was  there  a  man  equivalent  as  high  as  5  (table  7). 
The  most  frequent  man  equivalent  was  in  the  2-2 .  99  group.  The  average 
for  the  State  is  about  1.5.  These  farms  employ  twice  as  much  labor, 
but  produce  more  than  twice  as  much,  as  the  average  farm. 

TABLE  7.     Number  of  Farms  Having  Different  Numbers  of  Man  Equiv.\lent 


Man  equivalent 

1914 

1915 

1916 

1917 

1918 

1919 

Total 

1 

-  1 . 49    

0 
3 
7 
3 
5 
0 

6 
5 

19 
9 
7 
0 

1 
6 
14 
4 
6 
0 

1 
5 

14 
7 
4 
0 

1 
4 
12 
13 
1 
1 

2 
6 
18 
8 
4 
1 

11 
29 
84 
44 
27 
2 

1.5 
2 

-  1 . 99    

-  2.99    

3 

-  3.99    

4 

-4.99    

5 

-  5 . 99    

The  farms  employing  the  equivalent  of  from  one  to  two  men  besides 
the  operator  were  enough  more  profitable  than  those  employing  fewer 
men  so  that  they  were  able  to  pay  the  operators  more  for  their  time  and 
yet  show  a  greater  profit.  In  years  of  large  losses,  these  farms  would 
also  show  the  greatest  losses.  They  are,  however,  more  profitable  on 
the  average. 

Those  who  employed  the  most  help  had  the  largest  farms  and  the 
most  capital.  They  used  the  least  capital  per  man,  having  an  average 
of  $8269  per  man. 

Various  reasons  why  the  large  farms  are  more  profitable  are  dis- 
cussed in  Bulletin  295  of  this  station.'^ 

The  farms  employing  the  greatest  number  of  men  made  more  per 
man  above  interest  on  capital  than  did  the  farms  emploving  the  least 
number  of  men  (table  8).  The  larger  labor  income  is  therefore  in  part 
due  to  increased  return  of  labor,  and  not  due  r  erely  to  the  operator's 
profit  coming  from  more  men.  It  should  be  noted  that  the  larger  farms 
are  not  elaborate  places.  All  of  them  are  farms  on  which  the  operator  is 
a  laborer  as  well  as  manager. 

TABLE  8.     Relation  of  Man  Equiv.vlent  to  Other  Factors,  39  Farms,  1919 


Man  equivalent 

Under  2 

From  2  to  3 

Over  3 

Number  of  farms.  .  .  . 

9 

1.60 
$15,081.94 

$1,144 

$0.5196 
236.2 
$1,388 
S635.02 

18 

2.43 
$19,966.42 

$1,179 

$0.4377 
247.0 
$1,427 
S649.74 

12 

3.85 
$31,917.56 

$1,383 

SO. 3973 
270.6 
$3,679 
S778.54 

Average  man  e(}uivalent    

Average  capita   at  beginning  of  year. 
Value  of  operator's  time  above  farm 
privileges 

Cost  per  hour  of  labor  .  . 

Hours  of  labor  per  person  per  month  . 
Average  labor  income 

Value  of  operator's  farm  privileges  .  . 

'♦Census  of  the  agricultural  resources  of  New  York,  page  11 .    1918. 


15 


An  agricultural  survey.    By  G.  F.  Warren  and  K.  C.  Livermore.    1911. 


— -, ^  ,_H.«-rHV'  '^   in   II  ■iMm^(>yiiii^iii'ii  1*1  HifciiMT'  ii 


■ '^'^.«^irtTrM4Mipit»iM4yA 


32 


Bulletin  414 


HOURS   OF   LABOR 


All  labor  is  usually  charged  in  the  work  report  book  in  hours   not  in 

bTsis'bv  'es^ at,r  60  houfs  TL  month.     The  five-years  average 
l^^s  worked  per  pLon  per  year  was^3036^or  ^5^^  ^urs  per^nv-nth.    .^^ 
Tn   TOTo  the  average  hours  ot  laoor  per  perbuu  y^i 

their  own  time  at  a  higher  figure,  had  the  '°]  ^st  c°s\oi  i 

per  person. 

RELATION   OF    ALLOWANCE    FOR   OPERATOR'S   TIMK   TO    PROFITS 

help. 

TABl.K  9.     Rr.,.AT.ON  op  Allowance  ko^k^Operatok's  T.me  to  Pkoe.ts,  3-)  1vm»^ 


Allowance  for 

o|)erator's 

time 


Number 

of 

farms 


Average 
allowance 

for  oper- 
ator's time 


Average 
capital 

at  begin- 
ning of 
year 

SI  7,336.97 
23.207.13 
27,908.52 


Labor 
income^ 


2   15 

2.83 
3.16 


SO.  4398 
0.4408 
0.4520 


$1,526.52 
1,878.76 
2.981.44 


Umler  $1800 
$1800-$ 1999 
^lonn  nr  more _ 

interest  on  investment. 

COST   OF   LABOR 

The  estimated  cost  to  hire  persons  to  '^'^e  Uie  l>l_ace  of  .he  fan.. 

:»    Tr^i8  ivpraLxed  $1278  in  cash  and  $7^^-^:>  *"  ptrqu  siic^. 

Kat  year.  I'ired  faSostln  Lerage  of  i.SM  per  .nonth  ,n  cash  and 

men  than  the  average  farmer. 


Cost  Accounts  on  New  York  Farms 


TABLE  10.     Cost  of  L.\ror  per  Hour,  Six  Ye.vrs 


33 


Year 


1914 
1915 
1916 
1917 
1918 
1919 


Number 

of 

farms 


18 
46 
31 
31 
32 
39 


Average 

cost 

per 

hour 


2508 
2599 
3026 
3563 
3957 


0.4162 


Per  cent 

(1914  figure 

as  100) 


100 
104 
121 
142 
158 
166 


Wages  reported  by 

U.  S.  Bureau  of 
Crop  Estimates  for 
men  hired  by  year 

boarded 
(1914  figure  as  100) 


i  1  . 


l-i 


100 
100 
116 

138 
157 
170 


The  wages  paid  to  hired  men  are  also  higher  than  the  average  for 
the  State,  but  the  rate  of  increase  in  the  cost  of  labor  year  by  year  agrees 
with  the  increases  shown  by  the  Bureau  of  Crop  Estimates  (table  lo). 

The  cost  of  man  labor  on  different  farms  in  1919  varied  from  27 
cents  to  66  cents  (table  11).  The  weighted  average  cost  (the  total  cost 
of  labor  divided  by  the  total  number  of  hours)  was  42  cents.  The  average 
of  the  averages  per  farm  and  the  median  was  44  cents. 

TABLE  11.     Vari.\tion.s  in  the  Cost  of  Man  Labor  per  Hour  in  1919 


Cost  per  hour 


$0.2691 

$0.30  to  $0.3499 
$0.35  to  s$0.3999 
$0.40  to  $0.4499 
$0.45  to  $0.4999 
$0.50  to  $0.5499 
$0.55  to  $0.5999 
$0.6054 
$0.6620 


Number  of  farms 

1 
6 
6 
9 
5 
7 
3 
1 
1 


The  costs  of  labor  for  different  years  are  shown  in  table  12. 


,.»**«,ei,,^^Si^Ww«»**WW»*«^'^**^**^^ 


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34 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


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In  191 8,  cash  paid  to  hired  men  was  20  per  cent  of  the  total  labor 
cost.  Cash  and  farm  privileges  of  hired  men  combined  made  27  per  cent 
of  the  total  cost.  On  the  average,  over  one-fifth  of  the  pay  of  hired  men 
is  in  farm  privileges. 

The  details  of  costs  of  labor  for  the  year  191 8  are  shown  in  table  13. 
Farm  privileges  of  the  operator  are  not  itemized  for  one  farm.  All  the 
farm  operators  received  milk  from  the  farm.  In  two  cases  this  is  charged 
as  the  balance  of  a  family  cow  account,  so  that  the  quantity  is  not  known. 
The  29  farms  for  which  quantity  is  given  show  that  the  farm  operators 
received  an  average  of  2622  pounds  per  year,  or  3.3  quarts  per  day.  Some 
farms  had  more  than  one  operator's  family,  so  that  the  average  per  family 
is  slightly  less. 

TABLE  13.     Details  of  Costs  of  Labor,  32  Farms,  1918 


Operator's  labor: 

Cash  allowance 

Farm  privileges: 

Details  not  itemized 

Use  of  house 

Use  of  other  buildings..  .  . 

Human  labor 

Horse  labor 

Use  of  equipment 

Wood 

Balance  of  cow  account .  .  . 

Milk 

Butter 

Other  dairy  products 

Beef 

Veal 

Pork 

Mutton 

Balance  of  poultry  account 

Poultry 

Eggs 

Potatoes 

Other  vegetables 

Apples 

Other  fruits 

Maple  sirup 

Honey 

Beans 

Buckwheat 

Wheat ... 

Rye 

All  else '.'.'.'.'.'.'.'. 

Total  operator's  privileges. 

Total  for  operator's  labor .  . 

Second  operator 

Third  operator 

Unpaid  family  labor [ 


Number  of 
farms  hav- 
ing 
expense 


32 


1 
31 
14 
31 
31 
31 
22 

2 
29 
12 

5 

2 

21 

1 

4 

23 
25 
30 

25 

7 
3 
9 
5 
8 
2 


11 
3 


Total 
quantity 


371.3  mos. 


383  mos. 


8,432  hrs. 
5,497  hrs. 


493.5  cds. 


76,028  lbs. 
1,204  lbs. 


904  lbs. 

249  lbs. 

10,294  lbs. 

66  lbs. 


427  head 
3,728  doz. 
1,193  bu. 


.^8,030  lbs. 


132  gal. 
285  lbs. 

10  bu. 

23  bu. 
174  bu. 

18  bu. 


119  mos. 
35  mos. 
109.4  mos. 


Total 
value 


$40,896.00 


711.15 

4,578.82 

87.75 

2,436.57 

1,230.93 

335.57 

873.50 

236.13 

2,587.04 

574.03 

172.24 

144.78 

32.25 

2,130.48 

11.97 

510.93 

464.51 

1,605.69 

1,194.66 

871.24 

555.09 

160.43 

199.50 

57.35 

50.19 

36.70 

370.82 

37.00 

499.49 


$22,756.81 

$63,652.81 

$9,395.00 

$2,536.67 

$5,888.25 


Average 

value 

per 

farm 


$1,278.00 


22.22 

143.08 

2.74 

76.14 

38.47 

10.49 

27.30 

7.38 

80.84 

17.94 

5.38 

4.52 

1.01 

66.58 

0.37 

15.97 

14.52 

50.18 

37.33 

27.23 

17.35 

5.01 

6.23 

1.79 

1.57 

1.15 

11.59 

1.16 

15.61 


$711.15 

$1,989.15 

$293.59 

$79.27 

$184.01 


aii^iig!(!i»i««wi*isisi«(iwfl^w« 


36 


Bulletin  414 


Cost  Accounts  om  New  York  Farms 


37 


TABLE  13  (concluded) 


Number  of 
farms  hav- 
ing 
expense 


32 


13 

3 

17 

12 
26 
12 

1 
2 

7 

10 


Total 
quantity 


473.3  mos. 


166.5  mos. 


1,372       hrs. 


195      cds.* 
246.  2  mos. 
18,872      lbs. 


169      lbs. 


137      bu. 


78      bu. 


$22,075.00 


910.24 
19.53 

315..S6 
96.04 

322.13 
6,063 .  03 

688.44 

29.20 

23 .  66 

8.60 

142.75 
17.25 
74.25 
25.60 
44.11 


vS8,780.39 

$30,855 .  30 

vSl  12,328. 12 


s$689.84 


28.44 
0.61 
9 .  86 
3.00 

10.07 
189.18 

21.51 
0.91 
0.74 
0.27 
4.46 
0.54 
2.32 
0.80 
1.38 


Hired  labor: 

Cash  paid 

Farm  privileges: 

Use  of  house 

Use  of  other  buildings  .  .  . 

Horse  labor 

Use  of  equipment 

Wood 

Board  (including  lodging) 

Milk 

Other  dairy  products.  .  .  . 

Beef 

Pork 

Potatoes 

Other  vegetables 

Apples 

Other  fruits 

All  else 

Total  farm  privileges  fur- 
nished to  hired  labor. .  .  . 

Total  for  hired  labor 

Total  cost  of  labor 

♦Stove  length. 


SEASONAL   DISTRIBUTION   OF   LABOR 

The  seasonal  distribution  was  very  nearly  the  same  in  every  year. 
This  distribution  on  each  kind  of  crop  and  stock  enterprise  for  four  years 
is  given  in  table  14.  The  horse  labor  distribution  is  given  in  table  29 
(page  57).  The  hours  of  labor  per  farm  increased  until  the  last  ten  days 
of  July.  There  was  a  secondary  period  of  increase  in  October.  The  total 
hours  of  work  in  the  busiest  ten-days  period  was  twice  as  much  as  in  the 
slack  season.  This  extra  work  is  in  part  done  by  extra  hired  labor,  but  is 
largely  done  by  working  very  long  hours  and  with  the  help  of  the  farmers' 
wives  and  children.  The  harvest  season  varies  with  the  type  of  farming, 
but  the  results  given  in  table  14  probably  represent  conditions  in  the 
State  as  a  whole.  This  is  due  to  the  two  harvest  periods,  one  for  hay  and 
grain  in  July  and  August,  and  one  for  corn,  potatoes,  apples,  beans,  and 
cabbage  in  the  fall. 


Total 
value 


Average 

value 

per 

farm 


$274.39 

v$96l.23 

S3, 5 10. 25 


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38 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


39 


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Cost  Accounts  on  New  York  Farms 


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WEEK-DAY   AND   SUNDAY    LABOR 

The  distribution  of  week-day,  Sunday,  and  total  labor  by  months 
for  19 1 7  is  shown  in  tables  15  to  17.  On  dairy  farms  the  Sunday  labor 
on  the  dairy  enterprise  is  almost  as  much  as  the  week-day  labor.  This 
makes  the  Sunday  labor  very  high  on  farms  that  keep  cows.  An  average 
of  24  minutes  per  cow  was  expended  on  the  dairy  enterprise  on  Sunday, 
and  an  average  of  26  minutes  on  week  days.  On  farms  having  more  than 
six  cows,  the  average  number  of  hours  of  Sunday  labor  per  worker  was  5. 
On  farms  having  less  than  six  cows,  the  Sunday  labor  averaged  less  than 
3  hours,  of  which  nearly  one-third  was  on  the  dairy  enterprise.  On  all 
farms,  85  per  cent  of  the  Sundav  labor  was  on  livestock.  Judged  by  the 
standards  of  industry,  the  Sunday  and  holiday  labor  on  cows  should  be 
paid  for  at  higher  rates.  But  it  seems  probable  in  agriculture  that  the 
total  reward  for  a  year's  work  is  no  greater  in  those  types  of  farming 
that  require  continuous  labor  than  in  those  that  allow  some  time  ofT. 

On  farms  having  six  or  more  cows,  the  distribution  of  labor  was 
much  more  uniform  in  the  different  months  than  on  farms  having  less 
than  six  cows.  The  farms  having  less  than  six  cows  required  more  help 
in  summer,  and  probably  worked  longer  hours  in  summer  and  shorter 
hours  in  winter,  than  the  dairy  farms.  The  total  hours  per  year  per 
person  were  slightly  higher  on  farms  having  six  or  more  cows. 

TABLE  IS.     Hours  of  Labor,  Week  Days  and  Sundays 
(Averages  for  30  farms  in  1917.    Average  number  of  months  of  labor  per  farm,  34.27, 

equivalent  to  2.86  persons) 


TABLE  16.     Hours  of  Labor,  Week  Days  and  Sundays 

(Average  per  farm,  20  farms  in  1917  having  six  or  more  cows.     Average  number  of 
cows,  22.1.    Average  number  of  months  of  labor,  33.07,  equivalent  to  2.  76  persons) 


Month 

Sunday 
labor 

for 
dairy 
enter- 
prises 

Sunday 
labor 

for 
other 
live- 
stock 

Other 

Sunday 

lalxjr 

Week- 
day 
labor 

for 
dairy 
enter- 
prises 

Week- 
day 
labor 

for 
other 
live- 
stock 

Other 
week- 
day 
labor 

Total 
week- 
day 
labor 

Total 

Sunday 

labor 

Total 
labor 

January 

February 

March 

April 

May 

June 

July 

August 

September 

October 

November 

December 

31 
32 
31 
39 
28 
23 
28 
21 
27 
2.S 
29 
37 

11 
12 
12 
18 
14 
12 
15 
10 
13 
10 
11 
14 

3 
4 
5 
7 
7 

10 

7 

7 

11 

11 

10 

4 

211 
189 
214 
199 
192 
146 
145 
144 
139 
170 
186 
208 

81 
77 
93 
98 
101 
87 
75 
71 
62 
71 
74 
76 

169 
172 
269 
412 
493 
466 
589 
596 
566 
516 
384 
182 

461 
438 
576 
709 
786 
699 
800 
811 
767 
757 
644 
466 

45 
48 
48 
64 
49 
45 
50 
38 
51 
46 
50 
55 

506 
486 
624 
773 
835 
744 
859 
849 
818 
803 
694 
521 

Total 

Average 
hours 
per  year 
per  per- 
son 

351 
123 

152 
53 

86 
30 

2,143 
749 

966 
338 

4,814 
1,683 

7,923 
2.770 

589 
206 

8,512 
2,976 

I 


Month 

Sunday 
labor 

for 
dairy 
enter- 
prises 

Sunday 
labor 

for 
other 
live- 
stock 

Other 

Sunday 

labor 

Week- 
day 
labor 

for 
dairy 
enter- 
prises 

Week- 
day 
labor 

for 
other 
live- 
stock 

Other 
week- 
day 
labor 

Total 
week- 
day 
labor 

Total 

Sunday 

labor 

Total 
labor 

January 
February 
March 
April 

tlay 

une 

uly 
August 
September 
October 
November 
December 

40 
40 
41 
52 
38 
30 
3S 
28 
37 
33 
37 
51 

10 

11 

10 

17 

12 

11 

13 

9 

12 

9 

9 

12 

4 
6 
6 
7 
7 

12 
6 
7 

10 

13 

12 

6 

289 
262 
294 
273 
265 
203 
201 
198 
191 
236 
256 
288 

75 
72 
84 
92 
100 
87 
77 
72 
62 
67 
69 
76 

168 
126 
170 
299 
381 
370 
479 
470 
387 
388 
318 
153 

532 
460 
548 
664 
746 
660 
757 
740 
640 
691 
643 
517 

54 
57 
57 
76 
57 
53 
57 
44 
59 
55 
58 
69 

586 
517 
605 
740 
803 
713 
814 
784 
699 
746 
701 
586 

Total 
A\'erage 
hours 
per  year 
per  per- 
son 

465 
168 

135 
49 

96 

35 

2,956 
1,071 

933 
338 

3,709 
1,344 

7,598 
2,753 

696 
252 

8,294 
3,005 

TABLE  17.    Hours  of  Labor,  Week  Days  and  Sundays 

(Average  per  farm,  10  farms  having  less  than  six  cows.    Average  number  of  months  of 
labor  per  farm,  36.69,  equivalent  to  3.06  persons.) 


Month 

Sunday 
labor 

for 
dairy 
enter- 
prises 

Sunday 
labor 

for 
other 
live- 
stock 

Other 

Sunday 

labor 

Week- 
day 
labor 

for 
dairy 
enter- 
prises 

Week- 
day 
labor 

for 
other 
live- 
stock 

Other 
week- 
day 
labor 

Total 
week- 
day 
labor 

Total 

Sunday 

labor 

Total 
labor 

January 

February 

March 

April 

Miiy 

June 

.luly 

Augu.-^t 

September 

October 

November 

December 

11 

12 

12 

15 

9 

8 

10 

7 

9 

8 

10 
13 

15 
14 
16 
21 
17 
K) 
18 
12 
13 
13 
14 
16 

1 
2 
2 
6 
8 
6 
7 
8 
12 
7 
8 
0 

58 
44 
54 
48 
47 
30 
30 
36 
32 
39 
47 
47 

92 

86 

110 

112 

103 

88 

72 

70 

63 

80 

84 

78 

170 
265 
468 
638 
715 
659 
810 
848 
925 
769 
518 
237 

7,022 
2,295 

320 
395 
632 
798 
865 
777 
912 
954 
1,020 
888 
649 
362 

27 
28 
30 
42 
34 
30 
35 
27 
34 
28 
32 
29 

347 
423 
662 
840 
899 
807 
947 
981 
1,054 
916 
681 
391 

Total 

Average 
hours 
per  year 
per  per- 
son 

124 
41 

185 
60 

67 
22 

512 
167 

1,038 
339 

8,572 
2,801 

376 
123 

8,948 
2,924 

i  \ 


i 

s 


'aisai^?; 


44 


Bulletin  414 


IS 


if4 


't^  --^ 


DISTRIBUTION   OF   LABOR    BY    ENTERPRISES 

Over  one-fourth  of  the  total  labor  on  the  farms  studied  was  spent 
in  care  of  cattle.  This  is  probably  about  the  average  for  the  State,  as 
the  ratio  of  cattle  to  crop  acres  is  about  the  average  for  the  State.  Com, 
potatoes,  and  hay  required  16  per  cent  of  the  total  labor.  Results  for 
other  enterprises  are  shown  in  table  18: 

TARI.E  18.     DisTRinuTiON  of  Labor 
(Four-years  averages,  1914  to  1917,  from  table  14) 


Enterprise 


Real  estate 

Equipment 

Livestock: 

Horses 

Cattle 

I  h)^^ 

Poultry* 

Sheep 

Bees 

Total  livestock 


Crops  : 

Alfalfa 

Apples 

Barley 

Beans 

Buckwheat 

Cabbage 

Corn  for  grain 

Corn  for  silage 

Cucumbers 

Garden 

Hay 

Mangels 

Oats 

Onions 

I*eaches 

Pears ^  . 

[*eas  for  market 

Canning-factory  peas 

Potatoes , 

Rye 

Sweet  corn 

Tobacco 

Market  tomatoes.  .  .  . 

Wheat 

Maple  sirupt 

All  other  crops 

Total  crops 


Manure  hauling 

Liiue 

All  else 


Total 1,071,734 


Hours  of 
labor 

83,668 
15,419 

88,962 

286,040 

14,666 

43,483 

3,224 

31 

436,406 


12,047 

45,988 
3,884 

14,150 
5,571 

18,673 

22,930 

37,024 

820 

4,275 

53,347 
2,244 

32,472 
2,281 
8,967 
3,708 
1,994 
1,170 

56,532 
3,472 

10,231 
7,491 
3,663 

25,407 
2,770 

57,583 
438,694 

32,355 

2,335 

62,857 


Hours  per  acre 

or  per  aniiual 

unit 


125.0 
127.6 
214.7 
204.5 
30.3 


28.5 

129.3 

23.8 

36.8 


21 
90 
65 
36 

341 

169.2 
11.2 

148.6 
22.4 

495.9 
89.8 
97.3 
26.6 
28.1 
90.6 
18.7 
89.7 

303 . 3 

211.7 

23.8 

2.5 


Per  cent 

of  total 

libor 

7.8 
1.4 

8.3 
26.7 
1.4 
4.1 
0.3 


1  1 
4  3 
0  4 
1.3 
0.5 
1.7 
2.1 
3.5 
0  1 
0.4 
5.0 
0.2 
3.0 
0  2 
0.8 
0.3 
0.2 
0.1 
5.3 
0  3 
10 
0.7 
0.3 
2.4 
0.3 
5.4 


3.0 
0.2 
5  9 


100.0 


1^ 


♦Includes  labor  on  chicks  and  incubation. 

tHours  per  gallon  of  maple  sirup  produced  (sugar  reduced  to  sirup  by  using  8  pounds  of  sugar  to  1 
gallon  of  sirup). 


I 


Cost  Accounts  on  New  York  Farms 


DISTRIBUTION   OF   DIRECT   AND   INDIRECT    LABOR 


45 


If  a  coal  mine  burns  some  of  its  own  coal  in  running  machinery,  the 
total  hours  of  work  divided  by  the  net  product  gives  the  hours  required 
per  ton  of  coal  available  for  sale.  Similarly,  the  net  product  of  a  wheat 
field  may  be  obtained  by  subtracting  the  amount  required  for  seed. 

If  a  farm  produced  but  one  thing,  the  total  product  less  the  amounts 
of  seed  and  feed  consumed  in  the  production,  divided  into  the  hours  of 
labor  required  to  operate  the  farm,  w^ould  give  the  hours  per  unit  of 
product. 

When  there  is  more  than  one  product,  the  same  result  may  be 
r)l)tained  by  first  distributing  all  the  labor  of  the  farm  to  productive 
enterprises.  Much  of  the  labor  on  a  farm  is  carried  under  nonproductive 
headings.  The  care  of  work  horses  and  equipment,  while  kept  separate 
from  the  direct  labor,  is  a  charge  to  the  productive  enterprises.  Similarly, 
the  lal)or  of  upkeep  of  buildings  is  a  charge  to  the  crops  and  animals. 
Since  on  these  farms  horses  are'kept  as  tools,  not  as  an  enterprise,  the 
labor  of  raising  feed  is  a  charge  that  the  productive  enterprises  must 
carry.  Similarly,  the  time  spent  in  raising  cow  feed  may  be  charged  to 
rows. 

In  cost  accounting,  the  labor  required  to  keep  up  buildings  does  not 
appear  in  the  cow  account  as  labor  but  appears  as  charge  for  the  use  of 
buildings.  Labor  of  growing  feed  does  not  appear  as  labor  but  is  charged 
as  feed.  Another  form  of  expression,  which  would  determine  the  total 
labor  of  all  kinds  involved  in  the  keeping  of  a  cow,  is  desirable. 

The  hours  of  labor  distributed  in  various  ways  are  shown  in  tables 
19  and  20.  In  table  19,  the  second  column  of  figures  shows  the  way  in 
which  the  total  labor  (over  a  million  hours)  was  charged  in  the  accounts 
for  four  years.  In  the  third  column  of  figures  the  hours  spent  in  the  care 
of  horses  and  equipment  are  distributed  to  the  various  enterprises  in 
proportion  to  the  hours  that  horses  worked  for  that  enterprise.  The 
fourth  column  gives  the  hours  spent  on  manure  and  lime,  distributed  as 
the  manure  and  lime  were  charged.  In  the  fifth  column  the  labor  spent 
in  upkeep  of  ])uildings,  and  other  miscellaneous  labor,  is  distributed  to 
the  productive  enterprises  in  proportion  to  the  direct  human  labor  on  the 
enterprise. 

Since  horses  are  kept  as  tools,  the  time  spent  in  raising  grain  and 
hay  for  them  is  also  a  labor  cost  chargeable  to  the  enterprises  for  which 
horses  work.  On  these  farms,  out  of  each  ill. 725  hours  of  man  labor 
1 1 .  725  are  required  to  raise  oats  and  hay  to  feed  the  horses.  ^ «  The  time 
recjuired  to  raise  horse  feed  is  distributed  to  the  various  enterprises  in 
proportion  to  the  hours  that  horses  worked  for  those  enterprises. 

The  foregoing  method  of  calculating  farm  labor  involved  in  produc- 
tion does  not  include  all  the  farm  labor,  for  clearing  land,  tile  drainage, 
construction  of  buildings,  and  the  like,  are  also  farm  labor  charges  that 
must  be  charged  to  crops  over  a  series  of  years. 

The  labor  charged  directly  to  wheat  per  acre  averaged  23.8  hours 
(table  20).    Wheat's  share  of  the  indirect  labor  amounted  to  14.9  hours 

'  "This  includes  labor  required  to  raise  the  feed  used  by  horses  while  their  feed  is  being  grown.  These 
larnis  raised  more  than  enough  oats  to  feed  the  horses,  but  some  of  the  oats  were  used  for  other  purposes 
and  some  other  feeds  were  used  for  horses. 


i      4k 

1      " 


%'i 


H 


'a 


mm 


i^i 


46 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


47 


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48 


Bulletin  414 


per  acre.    This  includes  wlieat's  sharp  r.f  th^  \^u      ■ 

equipment,  hauline  of  lime  anH  To  ■  '^'^0^'"  care  of  horses  and 

labor,  as  explain^  page  4s      ^''""'■''  "P'^'^'"  °^  "^""dingS  and  other 

hours''rhat''u,eTwSed1:r':Jear  J°  M  ^  ''''  ''''''''  '"'  *'-  ""-'-■  of 
The  avcragrvtid  of  wh..^'  i'i'^  '''T'^  9- 7  hours  of  man  labor, 
enough  to  furufsh^ereliTed  2  bushe^'of^^'n'  "tl  "445  bushels,  or 
of  net  product.  The  totlYrrnount  S  direcfTH'^'1''^^'^/"-45  '^"^''^'^ 
quired  to  raise  a  bushel  nfLh^^f  \?  -^^  """l  indirect  farm  labor  re- 
feed  averaged  2  2  hours  '""'^  *''"  ^"^^^''^  ^^are  of  the  horse 

grown.    Root  crops  are  used  in  countriesUere  lablris  Jheap.™''  "  "°' 

ESTIMATED    LABOR    REQ,;iREMENTS    ON    AVERAGE    NEW    VORK    ^AR.^,S 

bushSalCl^h1atn4'}:;thTsute'''ln*^°H-rr""'  ^f™'^  ^^  -' 
yields,  the  cost-accoun  farms  hanHeH  ;,, '"  ^^'j^'t'""  to  obtaining  better 
animals  per  man  roa^e  '"["candled  about  18  per  cent  more  crops  and 

other  natura?^  conSns^anJ  ablht  '"'''  '"'^  ^""^  '°  ''''"  °f  ^^rtn, 
amount  of  time  required  to  ral^^^J"^   management.     The  average 

fore,  appears  to  be^2  rhours  aab,e  2.)  Th  ^^f',  '"  ^^'"  ^'^''f'^-  ''^^'■^- 
iabor,  and  time  requirTto  raise  the  I,  J      f"'!^"''''!,'^''''-'" '■'"'' '"direct 

wheat  for  the  next  year  ^  '""'^  ^"^  '»  "'^e  the  seed 

TABLE  21.     Estimated  Average   Hours  of   Direct 


Average  New  YoRK^-ARMsriQu'ToTM '-»"""'" 


Labor    for 


Enterp 


rise 


Cattle  unit .  .  . 

Hogs 

Poultry 

Sheep 

Barley 

Beans 

Buckwheat. 

Cabbage 

Corn  for  grain  . 
Corn  for  silage 

May .^. 

Oats 

Potatoes, 

Rye 

Wheat 


Estimated  hours 

per  acre  or  per 

animal  unit 


188.1 
31.^6 
298.2 
45.0 
61   0 
81.5 
49.3 
181.5 
128.5 
88.3 
26.0 
54.5 
168.4 
43.8 
57.1 


Average 

>ield  for 

State 


Estimated  hours 
per  bushel  or 
I^er  ton 


*These  estimates  are  based 


27.8  bu. 

9.8  bu. 
18.0  bu. 

7.4  tons 
35.5  bu. 

8.  3  tons 

1 . 4  tons 

33.3  bu. 
93.0  bu. 

18.4  bu. 
22.4  bu. 


2  4 

9.1 
2.9 
24.5 
3.6 
10.6 
18.6 
1.8 
2.1 
2.6 
2.8 


accoun,  ,,,^,,  and  on-thV  sTme^^ed^Jeil^wSnTs^'S^e''  !^JldTare '^s  ^e^''  ""VT^  ""^^  ^'-"  ""  "-  -« 

tment  of  Agriculture  reported  by  the  Bureau  of  Cm,, 


on  the  cost 


usin,Mhe  Ws  pJr  LTe  a'n'Jn^  the  estimates  for  the  State  was  made  by 

and'unma  .s".?the  Itate     Th^r;  ""'"^^^  ""'^  ^^^  ^^e  total  acres  of  crops 

the  .^tate.     This  gave  an  average  of  491 1  hours  of  labor 


Cost  Accounts  on  New  York  Farms 


49 


per  farm,  or  about  full  work  for  the  number  of  persons  engaged  in  agri- 
culture, that  is,  1.6  workers  per  farm.^' 

LAHOR    IN   MILK   PRODUCTION   INCLUDING   THE    RAISING 

OF   SILAGE   AND   HAY 

The  labor  in  milk  production  is  shown  in  table  22.  For  each  100 
pounds  of  milk  produced  above  the  milk  fed  to  cattle,  5.7  hours  of  labor 
were  expended  for  cattle.  This  includes  direct  and  indirect  labor,  and 
the  labor  required  to  raise  hay  and  silage  for  the  cattle. 

Of  course  there  are  many  other  costs  of  milk  production,  such  as 
gram  feed,  insurance,  taxes,  veterinary  service,  and  the  like.  With  the 
greater  production  of  herds  with  six  or  more  cows,  the  labor  per  100 
pounds  of  milk  is  about  5  hours. 

TABLE  22.     Direct  and  Indirect  L.abgr  in  Milk  Production,  1914  to  1917 


Number  of  cattle  units 

Number  of  cows 

Total  milk  above  milk  fed  to  cattle*  (pounds) 
Milk  above  milk  fed,  per  cattle  unit  (pounds) 

Milk  above  milk  fed,  per  cow  (pounds) 

Hours  of  direct  labor  per  cattle  unit  (table  20) . 

llours  of  indirect  labor  per  cattle  unit  (table  20) 

Cattle's  share  of  labor  hours  to  raise  horse  feed  ( 


C 

Labor  to  raise  silage  and  hay  for  cattlet  (hours) 

Total  hours 


(table  20) 


Labor  per  100  pounds  of  milk  (hours) 


2,241.11 
1,707.18 
8,727,096 
3894 
5112 
127.6 
26.8 
5.0 
63.6 
223.0 
5.7 


A       A*7iniHV^^'^''^^^^^^^l  Hf^*"^^  ^'*^  ^'^  ^^  ^^^^  "=ows  was  69  farms  having  1316.9  cows.    They  pro- 
duced 7  821  256  pounds  of  milk  above  the  amount  fed  to  cattle,  or  5939  pounds  per  cow.     On  57  farms 

milk  fec'to  r.'tH/w.^T.'.'/n"'"  T''  ^^""^^  "r^"    P"  V  ^^  ^^^^^^  ^^^^^  ^^e  production  per  cow  above 
,  ll«  .  foV.l  of  on^  «In  P9""ds  per  cow.    Assuming  the  same  production  per  cow  for  the  other  farms 

Rives  a  total  of  905.840  pounds.    The  average  production  for  all  farms  above  milk  fed  to  cattle  was  there- 
fore 5112  pounds  per  cow  or  3894  pounds  per  cattle  unit. 

..,nr.JJ^^,l\f^'  per  cow  averaged  3459  pounds  and  the  labor  to  raise  it  25  hours.     The  silage  per  cow 
young^lock      ^^  '^'^''  '^  "^^"^  ^''"'''-    ^  ^^"'^  ""''  '"^  ^  ^°^  °^  equivalent  in  bulls  or 

^  The  average  hours  of  labor  per  person  per  year  was  3036  (page  32). 
This  IS  enough  to  cover  the  direct  and  the  indirect  labor  for  13.6  cattle 
units,  or  10.4  cows  and  3.2  other  cattle  units.  It  means  that  on  these 
farms,  two  men  did  work  equivalent  to  raising  the  hay  and  oats  for  horses 
and  silage  and  hay  for  cattle,  and  other  work  for  21  cows,  i  bull,  and 
about  10  head  of  young  stock.  This  would  allow  a  replacement  of  nearly 
one-fourth  of  the  cows  each  year.  However,  the  farms  that  keep  twenty 
cows  (table  16)  employ  about  one  person  for  each  eight  cows.  Thev  then 
produce  other  things  besides  cattle  products  for  sale. 

The  milk  production  for  the  State  is  lower  per  cow  and  the  labor 
required  is  higher;  hence,  average  figures  for  the  State  are  considerablv 
higher  than  the  hours  here  shown. 

The  greater  eflficiency  on  these  farms  places  the  average  of  all  about 
in  the  class  with  the  State's  average  for  farms  with  six  or  more  cows;  that 
is,  a  httle  less  than  6  hours  per  100  pounds  of  milk,  or  about  double  the 
direct  labor  on  cows.     It  is  commonly  stated  that  3  hours  of  labor  are 

farr^c^K^."  February  1,  1917,  there  were  273.322  persons  devoting  full  time  to  farm  work  on  185.051 
r\^^  1^"  •""  ^P"' '  there  were  30,671  more  hired  men.  If  these  devoted  two-thirds  of  the  >  ear  tofarmwork 
.inTn^      ^^""^  ^"  average  of  1.59  workers  per  farm.  The  number  of  males  fourteen  years  old  or  older  re- 
•lamg  on  farms  was  1.64.      (From  Census  of  the  Agricultural  Resources  of  New  York,  1919  ) 


[t 


n 


50 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


31 


required  to  produce  100  pounds  of  milk.  This  refers  to  the  direct  labor  only. 
It  does  not  include  raising  crops,  care  of  buildings,  pasture  and  the  like. 

Results  for  149  farms  in  Broome  County  having  six  or  more  cows 
showed  a  use  of  1.976  tons  of  dry  forage  and  1.945  tons  of  silage  per 
cattle  unit,  with  a  milk  production  of  4046  pounds  per  cattle  unit  above 
milk  fed  to  cattle.  The  direct  labor  per  cattle  unit  averaged  142.7 
hours.  Indirect  labor  at  the  same  percentage  as  on  cost-account  farms 
would  amount  to  35.7  hours  per  cattle  unit.  From  table  21,  the  time  to 
raise  the  silage  would  amount  to  20.6  hours  and  to  raise  the  hay  36.8 
hours,  or  a  total  of  235 . 8  hours  per  cattle  unit,  or  5.8  hours  per  100  pounds 
of  milk  produced  above  that  fed  to  livesfock.  This  includes  all  labor 
directly  on  cattle,  cattle's  share  of  labor  for  horses,  for  raising  hay  and 
oats  for  horses,  and  for  building  upkeep,  and  labor  required  to  raise  hay 
and  silage  for  cattle. 

At  the  rates  shown  above,  20  cows,  i  bull,  and  lo  head  of  young  stock, 
on  the  average,  would  require  as  much  labor  as  two  men  could  perform. 
Usually,  fewer  cows  are  kept  per  man  and  other  things  are  produced. 

In  Broome  County,  the  dairy  herds  ate  29.7  pounds  of  grain  for  each 
100  pounds  of  milk  produced  above  the  milk  fed  to  cattle. »»  Some  veal 
and  beef  also  is  produced,  and  many  other  expenses  are  involved,  such 
as  interest  on  investment,  taxes,  insurance,  veterinary  service,  and  re- 
pairs for  buildings,  fences,  and  equipment.  The  yearly  average  cost  of 
producing  milk  may  be  very  roughly  approximated  by  adding  the  value 
of  5.8  hours  of  labor  to  the  cost  of  29.7  pounds  of  purchased  grain." 
On  this  basis  of  estimating,  manure  used  in  the  production  of  pasture, 
hay,  silage,  and  the  like,  is  omitted.  If  included  as  a  return  from  cows, 
it  would  have  to  be  added  in  as  a  cost  for  this  feed. 

HORSE  LABOR 

Work  horses  were  kept  separate  from  other  horses.  Very  few  others 
were  kept.  Horse  labor  is  charged  to  all  enterprises  at  the  same  rate  per 
hour.  The  horses  work  so  few  hours  in  winter  that  the  actual  cost  per 
hour  is  then  high;  but,  since  there  is  so  little  to  do,  the  time  of  horses  is 
worth  less  per  hour.  An  enterprise  that  uses  horse  labor  at  odd  times  is 
charged  at  the  average  rate,  but,  when  considering  the  profits  from  it, 
this  must  be  taken  into  consideration.  Similarly,  enterprises  that  require 
labor  at  the  time  when  horses  are  very  busy  should  be  considered  less 
profitable  than  they  appear. 

Figures  showing  the  average  cost  of  keeping  a  horse  for  the  years 
1914  to  1919  are  given  in  table  23. 

The  number  of  work  horses  per  farm  in  1919  varied  from  2  to  7.25. 
Eleven  farms  had  less  than  4  work  horses,  nine  had  from  4  to  4.9,  ten 
had  from  5  to  5.9,  and  eight  had  6  or  more. 

The  average  weight  of  horses  on  each  farm  was  estimated  for  U)i9. 
The  weights  varied  from  929  to  1400  pounds.  On  thirteen  farms  the  horses 
averaged  less  than  1200  pounds,  o:i  ten  farms  they  averaged  from  1200 
to  1299  pounds,  and  on  fifteen  farms  they  averaged  1300  pounds  or  more. 

yA.n  economic  study  of  dairying  on  149  farms  in  Broome  County.  New  York.  By  E.  G.  Misner 
Cornell  Univ.  Agr.  Exp.  Sea.,  Bui.  409,  pages  281,  297,  298.     1922. 

'  »A  basis  for  estimating  costs  that  does  not  analyze  the  farm  feed  back  to  its  labor  basis  is  given  in 
Mtlk  Productton  tn  New  York.  b>  G.  F.  Warren.    (New  York  State  Dept.  Farms  and  Markets,  Circ.  186. 


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52 


Bulletin  414 


p 


J^^.l^'^'^^Se'^^^ue  of  horses  per  head  in  1919  varied  from  $69  to  $2^0 

re"ss  than  s',?ron  ™"  f^"  ^''^^'  ^"T^  'H  """^^^  ^^'"'^  JhoJlfs 
t  WIS  from  ^^'.nt    «,'"'"'■!, "  "^^^  ^r™""  ^'^^  '°  ^'49,  on  fifteen  farms 
It  was  from  $150  to  $174,  and  on  six  farms  it  was  over  $I7S 

.nH    n    ?K  '■'^P''^^*^"'^  about  one-third,  hay  one-fourth,  labor  one-fifth 
and  ail  other  costs  about  one-fifth,  of  the  cost  of  keeping  a  horse.    With 
rising  prices  there  has  been  a  tendency  to  economize  on  hay,  grain   labor 
and  other  costs  in  the  care  of  horses. 

oA/;  I"  "''^  ^""^  l*"""^"  ^^^°'' '"  tal^'ng  care  of  a  horse  varied  from  4^  to 
366  ho.irs.  On  fourteen  farms,  less  than  100  hours  were  spent  in  this 
work;  the  average  was  76  hours.  On  sixteen  farms  from  100  lo  14s 
hours  were  spent,  averaging  118  hours.  On  eight  farms  over  iso  hours 
were  spent,  averaging  211  hours. 

n.  fil''°*''T  '^""'.f™"'  ^i  to  «5ii-7i  per  horse  on  different  farms  in  19,9 
On  fifteen  farms  it  was  less  than  $4,  on  thirteen  farms  it  was  from  $1  to 
$8,  and  on  ten  farms  it  was  over  $8. 

«,«  ^^'^Pt'^'r'at'o"  ^aried  from  $82.86  per  horse  to  an  appreciation  of 
I28.57  per  horse.    Buying  and  selling  horses,  as  well  as  increases  in  value 
of  young  horses  and  decrease  in  value  of  old  horses,  are  involved  in  this 
calculation     On  seven  farms  there  was  an  appreciation  on  horses.    On 
SIX  farms  the  depreciation  was  less  than  $10  per  horse;  on  twelve  farms 
It  was  from  $10  to  $20;  and  on  thirteen  farms  it  was  over  $20 
.„  r.fie    """O""'  of  grain  fed  per  horse  in  1919  varied  from  699  pounds 
to  6185  pounds  on  the  different  farms.    Ten  farms  fed  less  than  ,  ton, 
fifteen  fed  from  I  to  1 . 5  tons,  and  thirteen  fed  over  l .  5  tons.    Dry  forage 
varied  from  3125  to  13,500  pounds.    On  ten  farms  less  than  2.5  tons  were 
fed  per  horse;  on  thirteen  farms  from  2.5  to  3.5  tons  were  f^d;  and  on 
fifteen  farms  over  35  tons  were  fed.     Low  grain  feeding  usually  was 
accompanied  by  the  feeding  of  more  dry  forage,  more  use  of  pasture,  and 
less  hours  of  work  per  day.    In  some  cases  a  considerable  part  of  the  dry 
forage  was  used  for  bedding  after  the  horses  had  picked  it  over 

In  1918  oats  made  up  75  per  cent  of  the  amount  of  grain  fed,  com 
8  per  cent,  and  wheat  bran,  feed,  and  middlings  7  per  cent.  The  kinds  of 
grain  fed  are  shown  in  table  24: 

TABLE  24.     Kinds  of  Grain  Fed  to  144. 5  Horses.  32  Farms.  1918 


Kind  of  grain 


Barley 

Buckwheat 

Corn 

Corn  and  oats .  . 

Oats 

Hominy 

Oilmeal 

Wheat  bran  .... 
Wheat  feed  .... 
Wheat  middlings 
All  else . 


Number  of 
farms  feeding 


Total 

Average  per  horse. 


6 
1 

17 
4 

32 
7 
9 

13 
5 
5 


Pounds 


10,559 

528 

35,740 

5,383 

355,667 

16,727 

1,480 

6,576 
17,350 

7,813 
18,293 


Per  cent 
of  total 


32 


476,116 
3,295 


2.22 
0.11 
7.51 
1.13 
74.71 
3.51 
0.31 
1.38 
3.64 
1.64 
3.84 


Value 


$ 


270.71 

11.00 

9.50.73 

179.15 

9,456.62 

462.14 

44.60 

139.81 

429.90 

172.46 

525.65 


100.00 


$12,642.77 

$87.49 


Cost  Accounts  on  New  York  Farms 


53 


liav 


The  roughage  used  (table  25)  was  mostly  mixed  timothy  and  clover 
TABLE  25.     Kinds  of  Feed  Fed  to  144.5  Horses,  32  Farms,  1918 


Kind  of  feed 


Alfalfa 

Timothy  hay 

Clover  hay 

Mixed  hay 

Millet  hay 

Rye  hay 

Barley  straw 

Oat  straw 

Wheat  straw 

Corn  stalls 

Corn  silage 

Potatoes  

Carrots 

Cabbage 

Skimmilk 

Pasture 

All  else 

Grain  (from  table  24) 


Number 

of  farms 

using 


4 
2 
2 

32 
I 
1 
3 

13 
4 
4 
2 
3 
7 
1 
1 

13 


Pounds 


Total  feed 

Average  per  horse 


48,682 

18,163 

38,500 

968,593 

667 

9,000 

7,060 

52,600 

24,100 

38,567 

7,500 

3,210 

15,613 

2,000 

2,400 


Value 


$ 


381.07 

182.45 

326.25 

8,889.01 

5.00 

48.00 

23.62 

187.03 

92.50 

151.50 

26.50 

24.00 

111.95 

5.00 

12.00 

117.75 

62.31 

12,642.77 


$23,288.71 
.<!;i61.17 


In  the  earlier  years,  the  results  agreed  with  the  popular  statement 
that  the  cost  of  keeping  a  horse  for  a  year  is  about  equal  to  the  value  of 
a  horse.  In  later  years,  costs  have  risen  but  horses  have  not  increased  in 
value.  The  cost  of  keeping  a  horse  for  a  year  has  been  somewhere  near 
the  cost  of  raising  a  horse,  but  much  above  the  selling  price. 

.  In  19 K)  the  number  of  hours  worked  per  horse  varied  from  506  to 
1280.  On  eleven  farms  the  average  was  less  than  750  hours;  on  fifteen 
farms  it  was  from  750  to  999  hours;  and  on  twelve  farms  it  was  over  1000 
hours.  The  distribution  of  labor  is  shown  in  table  29  (page  57).  As  a 
five-years  average  there  were  21  acres  of  crops  per  horse.  The  cost  per 
hour  of  horse  labor  varied  from  13  to  37  cents.  On  eight  farms  this  cost 
was  less  than  20  cents,  on  twenty-one  farms  it  was  from  20  to  30  cents, 
and  on  nine  farms  it  was  over  30  cents. 

The  chief  credit  aside  from  work  is  manure.  Much  of  the  manure  is 
lost  on  roads  or  is  produced  on  pasture  and  yards.  Only  the  manure  that 
is  available  for  use  is  credited.  That  which  is  produced  on  pasture,  if 
credited  to  horses,  would  have  to  be  charged  back  to  them  in  a  higher 
pasture  charge.    About  10  tons  per  year  is  recovered  per  horse. 

RELATION  of   GRAIN    FED  TO  OTHER   FACTORS 

The  relation  of  pounds  of  grain  fed  per  horse  to  other  factors  is 
shown  in  table  26.  When  farms  were  sorted  by  net  energy  of  the  feed, 
the  results  were  practically  the  same  as  shown  in  this  table  except  that 
the  higher-net-energy  groups  had  a  little  more  dry  forage  and  less  grain 
than  are  shown  in  the  high-grain  groups. 


54 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


55 


TABLE  26. 


i        « 


Relation  of  Pounds  of  Graiv  Fed   per  Horse  to  Other  Factors 
38  Farms,  1919 


Number  of  farms 

Average  number  of  work  horses. 
Average  hours  worked  per  year  .  .  .  . 

Average  value  per  horse 

Average  weight  per  horse  (pounds) . 

Pounds  of  grain  per  horse 

Pounds  of  grain  per  hour  of  work.  .  . 
Pounds  of  dry  forage  per  horse. 
Cost  of  feed  and  bedding  per  horse 
Hours  of  human  labor  per  horse. 

Gross  cost  of  keeping  a  horse 

Net  cost  of  keeping  a  horse 

Cost  per  hour  of  horse  labor 


Amount  of  grain  fed 


Under  2000 
pounds 


10 

4.0 

741 

$142 

1,205 

1,368 

1.8 
7,802 
$116.51 

106.1 
$196.68 
$171.38 
$0.2430 


From  2000  to 
3000  pounds 


()\er  3000 
pounds 


15 

4  9 

879 

$153 

1,259 

2,522 

2.9 
6,505 
$138.96 

111.6 
$231.43 
$210.61 
$0.2523 


13 

4.75 

1 ,030 

SI. SO 

1,213 

4,097 

4.0 
6,278 
$176.88 

147.1 
vS276.20 
$254.65 
$0  2571 


The  horses  that  were  fed  the  most  grain  worked  about  a  half  more 
than  those  fed  the  least  grain.     They  used  less  roughage  and  required 
more  care.    The  extra  hours  of  work  done  nearly  offset  the  greater  cost 
so  that  the  cost  per  hour  was  about  the  same  in  the  different  groups. 

RELATION    OF   HOURS   WORKED   TO  OTHER   FACTORS 

When  horses  are  worked  more,  the  cost  per  hour  is  decreased  but 
It  IS  not  decreased  as  rapidly  as  the  hours  increase  (table  27).  On  farms 
where  the  average  hours  worked  per  day  was  2.2,  the  cost  of  horse  labor 
was  28  cents  per  hour.  On  those  where  the  average  hours  worked  was 
3.8,  the  cost  per  hour  was  22  cents.  This  shows  that  a  73  per  cent 
mcrease  m  hours  decreased  the  cost  per  hour  by  21  per  cent 


TABLE  27. 


Rel.\tion  of  Hours  Worked  per  Ye.vr  per  Horse  to  Other  Factors 
:i8  F.\rms,  1919 


Number  of  farms 

Average  number  of  work  horses 

Average  hours  worked  per  year 

Hours  worked  per  horse  j^er  day ... 

Average  value  per  horse 

Average  weight  per  horse  (pounds) .  . 

Pounds  of  grain  per  horse 

Pounds  of  grain  per  hour  of  work ..  .  . 

Pounds  of  dry  forage  per  horse 

Cost  of  feed  and  bedding  per  horse 

Depreciation  per  horse 

Hours  of  man  labor  per  horse 

Gross  cost  of  keeping  a  horse 

Net  cost  of  keeping  a  horse 

Cost  per  hour  of  horse  labor* 


Less  than 
750  hours 


11 

4.4 

649 

2.2 

$140 

1,209 

1,840 

2.8 
6,442 
$124.86 
$14.09 
93 
$200.99 
$178.41 
vSO.2843 


l^Vom  750  to 
1000  hours 


Over 
1000  hours 


15 

12 

5.2 

4.1 

S8^ 

1,133 

2  9 

3.8 

SI  47 

sS161 

1,242 

1,232 

2,886 

3,436 

^.^ 

3.0 

7,000 

6,779 

$150.21 

$160. 19 

$17.47 

$20.22 

116 

156 

vS235.66 

$273.58 

S217.42 

$246.63 

SO. 2504 

^0.2228 

Tlie  reason  why  the  decrease  in  cost  per  hour  is  not  greater,  is  that 
every  item  of  cost  increases  as  the  hours  of  work  increase.  Better  horses 
are  used,  more  grain  and  hay  are  fed,  more  time  is  spent  taking  care  of 
the  horses. 

In  table  28  is  shown  how,  on  the  average,  the  costs  increase  when 
horses  work  more  hours.  But  there  are  decided  differences  in  the  way 
in  which  different  men  have  handled  horses  that  do  equal  amounts  of 
work.  EsLch  group  as  to  hours  worked  per  year,  was  subsorted  as  to 
whether  the  grain  feeding  was  more  or  less  than  the  average  of  the  group. 
Usually  the  farmers  who  saved  on  grain,  saved  on  labor  and  other  costs. 
For  each  number  of  hours  worked,  those  who  used  the  least  grain  had 
the  lowest  cost  per  hour  of  horse  labor.  This  is  due  not  merely  to  the 
saving  of  grain,  but  also  to  other  economies  practiced.  It  seems  prob- 
able that  an  hour  of  horse  labor  by  the  horses  that  were  better  fed 
and  cared  for  would  be  more  effective  than  an  hour  by  the  horses 
handled  less  carefully. 

The  men  who  fed  the  horses  the  least  grain  per  hour  of  work  had 
the  lowest  cost  per  horse  hour  but  generally  made  the  lowest  average 
labor  incomes.  However,  some  very  large  labor  incomes  came  in  these 
groups.  The  cost  of  horse  labor  is  not  one  of  the  major  factors  in  deter- 
mining the  labor  income.  The  differences  in  labor  incomes  are  so  great 
that  it  does  not  seem  possible  that  the  cost  of  horse  labor  or  the  efficiency 
of  an  hour  of  horse  labor  is  the  major  explanation. 

Probably  the  saving  of  grain  was  not  wise  economy;  or  it  may  be 
that  careful  farmers  feed  their  horses  more  than  it  pays  to  feed,  and  more 
than  make  up  the  difference  in  other  ways.  Until  more  data  are  avail- 
able, it  would  appear  that  3,  or  possibly  4,  pounds  of  grain  for  each  hour 
of  labor  is  likely  to  be  a  better  allowance  than  the  lower  feeding  which 
gave  cheaper  horse  labor  but  which  was  accompanied  also  by  lower 
average  labor  incomes.  This  does  not  mean  3  pounds  per  hour  every 
day  for  the  labor  of  that  day,  but  a  yearly  allowance  that  averages 
3  pounds  per  hour  of  labor.  Of  course,  the  data  do  not  give  any  infor- 
mation on  the  most  profitable  feeding  for  horses  that  work  more  or 
less  hours  than  the  range  included  on  these  farms. 


SEASONAL   DISTRIBUTION   OF   HORSE   LABOR 

The  distribution  of  horse  labor  on  each  enterprise  for  four  years  is 
shown  in  table  29. 


.h....*7^^  ^^^-^  ^^^'5"'i  '^  ""'  exactly  what  would  be  shown  by  division,  since  in  cIosinR  the  books  tl,^ 
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c 
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6o 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


61 


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OH  OH  CN  CS  oH  OH  P^^CNCNCN  OH  oh'cNoHoHoH  OH  OH  oH"oH"oH',-<oHfSoH"ri"oH'oH"oH  OH  oH  OH  OH  ^  OH  OH 

OH 
oH 

to 

i^l 

«>ONO(NMOOOOOfNfNO<NTj"vOO'*iCOiCoH    1         OvO(Nl^>0'00«0'tCN'«*0    1     1 
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rH           OH  ,^  oH           OH  (N  rO  «*  rO  f*5                                                                           OH           CN  OH  OH                                   oH 

Manure 
hauling 

10 

OH 

^^OvOOO'-^ONOOOO-H'^CNoHltt^t^C^ltNfTfoHoH'^oHoHfSJOOlOfNoHNO'i'fNfS 

OCoHtNsD0v'l<OOoHCNN0«^000»00'*Tj<00OTj<r0OoH{N(NCX<^OW00iOiDir50k 
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OH  OH  CN  OH  CN  OH  CN  CN  rj  fS  CN  CN  don'oH  OH                                                   o^  CN  oH  oH*                          oh'oH  oH  CS'CN  OH  CN 

CN 

«o 

Total 
hours  for 
all  crops 

1        1 

0"*000'*oHOOOCN'OI^oHMCNTj<'«tOOCNCNrOO«Oc*;OOMiO'l>fOCNOO'0'*»OiO 
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oHoHeNCNCNoHoHoHoHCNC^4oHoHoHoHoHo<.HoHoHoH 

S3 
CN 

All 
other 
crops 

1       1 

f*5fNi^oH>03\oHi0oH»Hir)<N00»00CNi0Oir^t^0v00'^WiO00>000f0'^'tr0iO'«tCNO 
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CN  CN  liO  q^  r^_  00  00  T)<^  Tj<  fs  CO  q -^^  t^  'O^  r^  (N  t-~  OH  0  0  <^  0  «^  •*  <*>  OH 

OH  CN  CN  CO  CN  CN  OH  <N  OH  OH  .M         oH  oH  »-l  oH  »H  oh  CN  fO  f*5  oH  oh  oT 

CO 

Maple 
fiugar 

-1 

1           0         00«OohOn<*50           1             ||-^CN'»J<||                    llltN           Irjt         OCNl 
1           VO         t  in  CN  CN  T}.  0  "t           III-,                  II                    III                    1    OH         CN            1 

•^H   v^   TJ*   ^J*   ^5^ 

1/5 

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ca 

CI 

m 

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OOOCO    1    ■<}•    1    OOrCvOO-<t'«*>t^fOOO<*5oHCN    1    oHX<^t^rnC>'*<{>'^f00r^CNir)0»00 

OH                                                                  OH            >0  q  C^  OH   0-__  *0_  00  l^  r^   00  fO   OH                                       OH 

ir>r^  r*i  ■^  in  in"  ■Tj<^  OH 

lO 

00 

Mar- 
ket 
toma- 
toes 

oH 

1                       1      1      l-^l      |'-i>0<*50000CNvOnOOCN1-<OvO-hCNO|ui-,          |      |      | 
1                     111          ||cNOvoHOOoHO>n«^fOfO-H|o<       ^ffjrorol                     III 

On 

CO 

E 
I-, 

ca 

0 

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2:< 

Ten-days 
period 

•OT3'OT3'0'0-0'CT3T)T3t3 
^  C-O  ^  CTJ^  CT3^  CT3  ^  n-a^  C-O  ^  CT3  ^  CT3  ^  CTJ  ^  C-0     ,  C-T3     .  c-o 

m  o.b  "S  o  »5  t;^  o  t! -E^  o  t:  tS  o.fc  to  o.i:  1;^  o.t:  t^  o>  t^  o  t:  "S  o  I- -^  o  t.  "K  o  iH 

"cfl 
O 

H 

a 

o 

*rH 

January 

February 

March 

April 

May 

June 

July 

August 

September 

October 

November 

December 

I' 


J^ 


62 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


63 


DLSTRIHUTIOX   OF    HORSE    LABOR    BY   ENTERPRISES 

The  distribution  of  horse  labor  by  enterprises  is  shown  in  table  30 

TABLE  30.     Distribution  of  Horse  Labor 
(Four-years  averages,  1914  to  1917,  from  table  29) 


Enterprise 


Real  estate 

F^quipment 

Livestock: 

Horses 

Cattle 

Hogs 

Poultry* 

Sheep 

Bees 

Total  livestock 


Crops: 

Alfalfa 

Apples 

Barley 

Beans 

Buckwheat 

Cabbage 

Corn  for  grain 

Corn  for  silage 

Cucumbers 

Garden 

Hay 

Mangels 

Oats 

Onions 

Peaches 

Pears 

Peas  for  market 

Canning- factory  peas 

Potatoes 

Rye 

Sweet  corn 

Tobacco 

Market  tomatoes .... 

Wheat 

Maple  sirupt 

All  other  crops 

Total  crops 


Manure  hauling 

Lime 

All  else 


Total 


Hours 

of 
labor 


34,984 
3,517 

7,142 

40,908 

1,798 

5,094 

471 

4 

55,417 


12,508 
20,803 
6,048 
18,518 
8,630 
16,772 
19,683 
50,799 
148 
1,210 
54,149 
1,136 
45,677 
384 
4,556 
1,860 
2,426 
2,018 
39,457 
4,835 
6,577 
3,080 
779 
37,785 
1,755 
46,733 
408,326 

54,932 

3,946 

65,311 


626,433 


Hours  per  acre 

or  per  animal 

unit 


10.0 
18.3 
26.3 
24.0 
4.4 


29 

.6 

58 

.5 

37 

.0 

48 

.1 

33 

.2 

81 

.4 

56 

.2 

50 

.6 

61 

7 

47 

9 

11 

4 

75 

2 

31 

5 

83 

5 

45. 

6 

48. 

8 

32. 

4 

48. 

5 

63. 

2 

26. 

1 

57. 

7 

124. 

7 

45. 

0 

35. 

3 

1. 

4 

Per  cent 

of  total 

labor 

5.6 
0.6 

1.1 

6.5 
0  3 
0.8 
0.1 


2.0 
3.3 
1.0 
3.0 
1.4 
2.7 
3.1 
8.1 

0.2 

8.6 

0.2 

7.3 

0.1 

0.7 

0.3 

0.4 

0.3 

6.3 

0.8 

1.0 

0.5 

0.1 

6.0 


3 

5 


8.8 

0.6 

10.4 


100.0 


♦Includes  labor  on  chicks  and  incubation. 

tHuurs  per  gallon  of  maple  sirup  produced  (sugar  reducea  to  sirup  by  using  8  pounds  of  sugar  to 
1  gallon  of  sirup). 


EQUIPxMENT 

Some  special  equipment  is  charged  directly  to  the  enterprise  con- 
cerned, but  most  of  the  equipment  is  carried  in  an  equipment  account 
and  the  total  cost  is  distributed  to  the  various  enterprises  in  proportion 
to  the  number  of  hours  that  horses  worked  for  those  enterprises.  Tractor 
accounts  are  kept  separate  and  charges  are  made  according  to  the  hours 
of  tractor  labor.  Automobile  and  truck  accounts  are  kept  separate  and 
charges  are  made  on  the  bcisis  of  trips,  loads,  or  mileage,  as  best  meets 
the  farm  conditions. 

The  value  of  equipment  (other  than  tractors  and  some  special  equip- 
ment) on  difTerent  farms  in  191 9  varied  from  $466  to  $2621,  and  averaged 
$1064.  The  value  of  special  equipment  for  three  years  is  given  in  table 
3  (page  25).  As  a  five-years  average  the  inventory  of  regular  equipment 
was  $8.71  per  acre  of  crops. 

Before  the  war  demoralized  prices,  equipment  was  inventoried  at 
what  it  would  sell  for.  This  method  results  in  a  high  depreciation  charge 
for  the  first  years.  Depreciation  is  very  rapid  for  the  first  years  and  de- 
creases as  the  machine  grows  older.  Repairs  increase  rapidly  with  age. 
The  sum  of  repairs  and  depreciation  make  a  decreasing  amount.  Ma- 
chines are  usually  not  discarded  because  of  the  high  cost  of  repairs  but 
because  of  the  high  cost  of  unreliability.  A  broken  machine  at  a  critical 
time  may  mean  a  large  loss.  Probably  the  sum  of  depreciation,  repairs, 
and  what  may  be  called  reliability  insurance,  is  a  constant  quantity. 
The  last  named  item  is  a  very  high  figure  for  a  farm  that  uses  machin- 
ery up  to  its  limit,  but  a  low  figure  for  farms  that  do  not  have  full  use 
for  tools.  In  the  latter  case  there  may  be  time  to  wait  for  repairs  and 
yet  get  the  work  done.  For  this  reason  small  farms  often  use  old  machines 
and  may  buy  second-hand  tools.  This  gives  them  a  low  cost  per  hour, 
even  with  small  use.  Larger  farms  obtain  low  cost  per  hour  by  a  large 
number  of  hours  of  use.  They  might  obtain  very  low  cost  by  using  old 
tools,  but  usually  this  would  be  false  economy. 

After  prices  began  to  rise,  equipment  was  inventoried  by  deducting 
as  nmch  depreciation  as  formerly  would  have  been  deducted;  that  is  to 
say,  no  attention  was  given  to  contemporary  prices  except  for  tools 
purchased  on  contemporary  markets.  Therefore  the  rapid  rise  in  prices 
of  equipment  is  not  fully  reflected  in  costs. 

Prices  for  January  of  1915  and  1920  were  obtained  from  implement 
dealers.  To  have  purchased  on  January  i,  1920,  the  710  machines  listed 
in  table  31,  would  have  cost  77  per  cent  more  than  the  same  tools  would 
have  cost  on  January  i,  1915.  At  the  average  inventory  prices  used  in 
the  accounts  at  the  beginning  of  the  year  1920,  the  same  tools  would 
have  been  inventoried  at  only  18  per  cent  above  the  1915  inventory. 
Costs  new  rose  77  per  cent  but  inventories  rose  only  18  per  cent. 

The  inventory  of  tools  was  not  increased  because  of  the  rising  prices 
except  where  new  tools  had  been  purchased.  In  1915,  the  inventory 
value  of  710  tools  was  42  per  cent  of  the  cost.  Owing  to  the  increase  in 
price  of  new  tools,  the  inventory  value  of  701  tools  in  1920  was  only  28 
l)er  cent  of  what  it  would  have  cost  to  buy  new  tools  at  that  time. 
These  tools  would  probably  have  sold  at  auction  at  about  40  per  cent 
of  the  cost  of  new  tools. 


I. 

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Bulletin  414 


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Cost  Accounts  on  New  York  Farms 


65 


The  average  costs  of  equipment  are  given  in  table  32.  From  1914 
to  1917  the  total  annual  cost  for  use  of  equipment  amounted  to  from  28 
to  30  per  cent  of  the  inventory  value.    After  1 91 7,  the  costs  of  new  tools 

TABLE  32.    Average  Costs  of  Equipment  per  Farm,  1914  to  1918 


Inventory  at  hei^inning  of  year 

Equipment  purchased 

Equipment  sold 

Inventory  at  end  of  year 

Equipment  rented  to  others  .  .  . 
Equipment  rented  from  others 

Costs  : 

Depreciation* 

Repairs 

Human  labort 

Horse  labor 

Use  of  buildings 

Insurance  

Interest  

Other  costs 

Total  costs 

Per  cent  of  average  inventory 

represented  by  annual  cost .  . 
Total  hours  of  horse  labor  per 

farm 

Cost  per  hourj 


1914 

(18  farms) 


$915.36 

111.19 

1.37 

918.57 

3.20 

2.03 


Average  costs  per  farm 


1915 
(46  farms) 


$103.34 
36.72 
32.47 

4.06 
30.34 

1.11 
45.85 

3.12 


$257.01 

28.0 

5,138 
$0.0494 


$792 . 95 

105.59 

6.64 

805.51 

4.11 

2.73 


1916 

(31  farms) 


$80.45 
37.68 
26.33 

3.49 
27.15 

1.61 
39.96 

3.09 


$219.76 

27.5 

4,988 
$0.0439 


$850. 18 

128.15 

5.76 

879.19 

1.85 

2.47 


1917 
(3 1  farms) 


s^93.21 
37.23 
33.56 

3.96 
31.78 

1.32 
43.23 

2.05 


$246.34 

28.5 

5,024 
$0.0494 


$1874.99 

154.52 

6.24 

928.13 

1.74 

3.60 


1918 

(32  farms) 


$95.15 
48.08 
42.20 

4.75 
32.11 

1.35 
45.08 

2.58 


$271.30 

30.1 

4,813 
$0.0569 


$  971.59 

189.41 

20.96 

1,020.56 

5.26 

4.28 


$116.52 
50.49 
58.66 

5.28 
37.10 

1.32 
59.76 

4.53 


$333.66 

33.5 

4,767 
$0.0712 


*Some  equipment  was  destroyed  by  fire.  The  loss  above  insurance  is  included  in  depreciation. 
Some  equipment  was  transferred  to  other  accounts. 

tThe  hours  of  labor  spent  on  equipment  in  the  successive  years  were  130,  101,  111.  118.  148.  re- 
spectively. 

JThe  cost  per  hour  is  not  exactly  what  would  be  shown  by  division,  since  in  closing  the  books  the 
charge  to  men  and  horses  is  included  at  an  estimated  rate.  The  rate  used  in  this  table  is  the  rate  for  the 
remaining  hours. 

and  repairs  for  old  ones  began  to  increase,  while  the  old  tools  were  not 
increased  in  price,  hence  the  annual  costs  represent  a  larger  percentage 
of  the  inventory  value. 

The  largest  items  of  cost  are  depreciation,  interest,  repairs,  housing,/ 
and  farrn  labor  spent  in  repairing  and  taking  care  of  tools.    The  charge 
for  housing  equipment  amounts  to  nearly  as  much  as  the  repair  bill. 

The  total  cost  of  equipment  was  distributed  to  the  different  enter- 
prises in  proportion  to  the  hours  of  horse  labor  spent  on  the  enterprises. 
This  amounted  to  an  average  of  from  4  to  5  cents  for  each  hour  of  horse 
labor,  until  the  prices  of  machinery  began  to  rise.  In  19 19  the  cost  varied 
from  3.4  to  17.7  cents  per  hour  of  horse  labor,  with  an  average  of  8.4 
cents.  The  lower  figure  was  on  a  farm  where  equipment  with  low  inven- 
tory value  was  used  for  a  large  number  of  hours.  The  higher  cost  was 
where  equipment  having  a  high  inventory  value  was  used  for  a  small 
number  of  hours. 


*f  • 


I 


l( 


66 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


67 


When  farms  were  sorted  by  the  value  of  equipment,  those  coming 
in  the  lower  value  groups  had  the  lowest  average  cost  per  hour  each  year 
When  sorted  by  hours  of  use.  the  groups  using  equipment  for  the  greatest 
number  of  hours  had  the  lowest  cost  per  hour. 

The  more  hours  of  use  and  the  higher  inventories  tend  to  be  associ- 
ated with  the  larger  farms.  The  cost  per  hour  of  equipment  labor  on 
these  farms  IS  m  no  case  a  dominating  factor  in  labor  income. 

A  special  study  of  tractor  costs  is  given  in  Bulletin  405  of  this 
station.  20  t  o  ^» 


REAL  ESTATE  COSTS 
The  market  value  of  each  farm  was  divided  between  operators' 
houses,  tenant  houses,  barns,  crop  land,  orchards,  pastures,  woods,  and 
the  like  When  land  was  used  for  both  pasture  and  woods,  an  estimate 
was  made  of  the  proportion  of  the  total  acreage  and  value  that  should 
be  charged  to  each. 

The  cost,  less  depreciation,  of  improvements  such  as  buildings, 
tences  tile  drains  orchards,  removal  of  stone,  residual  manure,  land 
plowed  for  succeeding  crops,  grass  seeding,  and  growing  crops,  very 
commonly  exceed  the  value  of  the  farm,  and  yet  the  land  without  these 
improvements  has  a  market  value.  In  inventorying  real  estate,  the  total 
of  all  the  Items  that  make  up  the  ''farm"  is  not  allowed  to  exceed  the 
market  value  of  the  farm.  For  these  reasons  the  values  assigned  to  the 
separate  items  appear  to  be  low.  Buildings  will  usually  be  insured  for 
more  than  the  amount  for  which  they  are  inventoried 

Many  factors  have  combined  to  bring  about  this  condition  of  values, 
harmers  usually  realize  that  the  most  necessary  improvements,  such  as 
drainage,  fertility,  and  adequate  buildings,  may  pay  if  one  is  to  continue 
tarming,  but  that  they  usually  will  not  add  their  cost  to  the  selling  price 
ot  the  land  There  is  no  ''unearned  increment"  in  land  values  of  most 
New  \ork  farms,  but  there  is  an  "unearned  decrement." 

laxes  on  the  farm  were  distributed  to  the  different  classes  of  real 
estate  at  estimated  amounts.  Land  that  is  highly  improved  is  commonly 
assessed  at  a  much  lower  rate  relative  to  its  value  than  is  land  that  is 
unimproved.  Assessment  is  usually  made  at  a  figure  somewhere  between 
a  flat-acre  rate  and  the  sale  value  of  the  farm.  Land  that  is  badly  run 
down,  with  httle  residual  manure  or  fertilizer,  little  seeding,  poor  fences, 
and  poor  buildings,  is  often  assessed  at  its  full  sale  value  and  sometimes 
at  more  than  it  would  sell  for  on  the  market.  Land  that  is  very  highly 
improved  is  usually  assessed  at  less  than  its  sale  value.  In  effect  this 
assesses  buildings  at  a  lower  rate  than  land,  and  assesses  woods  and  pas- 
ture land  at  a  higher  rate  than  crop  land.  However,  in  this  work,  the 
taxes  have  been  pro-rated  to  the  different  real  estate  accounts  on  the 
basis  of  the  inventories. 

The  largest  single  item  of  real  estate  cost  is  interest.  This  was 
charged  at  5  per  cent  before  1918.  In  1918  and  later  years,  it  was  charged 
at  6  per  cent.  On  the  average,  the  farmers  were  in  debt  for  about  one- 
sixth  ot  their  total  capital.     This  was  mostly  in  the  form  of  mortgages 

»«An  economic  study  of  farm  tractors  in  New  York.     By  W.  I.  Myers.    1921. 


and  amounted  to  about  one-fourth  of  the  value  of  the  farm.    Some  were 
in  debt  for  practically  the  entire  farm,  and  some  had  practically  no  debts. 

OPERATORS*    HOUSES 

The  five-years  average  inventory  value  of  the  operators'  houses  was 
$1538.  The  repairing  is  largely  done  by  the  farmer,  and  is  done  so  effi- 
ciently that  the  costs  are  very  low.  As  a  five-years  average,  repairs  and 
depreciation  amounted  to  2.4  per  cent  on  the  inventory,  insurance  0.3 
per  cent,  and  taxes  0.9  per  cent.  The  total  costs  aside  from  interest 
averaged  3.6  per  cent.    The  data  are  given  in  table  33. 

TENANT   HOUSES 

The  five-years  average  inventory  of  tenant  houses  was  $572.  The 
repairs  and  depreciation  averaged  2.9  per  cent,  insurance  0.3  per  cent, 
and  taxes  0.9  per  cent.  The  total  costs  aside  from  interest  averaged  4.1 
per  cent.    The  data  are  given  in  table  34. 

BARNS   AND   OTHER   OUTBUILDINGS 

The  inventory  per  farm  of  barns  and  other  outbuildings  averaged 
$2992.  Repairs  and  depreciation  averaged  3.1  per  cent,  insurance  0.3 
per  cent,  and  taxes  0.9  per  cent.  Total  costs  aside  from  interest  averaged 
4.3  per  cent.    The  data  are  given  in  table  35. 

CROP   LAND 

There  was  an  average  of  104.2  acres  of  orchard  and  crop  land  per 
farm,  inventoried  at  an  average  of  $74.32  per  acre.  The  primary  costs 
of  crop  land  are  interest,  taxes,  and  labor.  The  labor  of  upkeep  was 
grouped  under  maintenance  of  drains,  brush  and  weeds  cut,  picking  the 
annual  crop  of  stone,  and  other  labor.  W^hen  land  was  cleared  of  brush 
or  stone,  or  if  new  drains  were  put  in,  they  were  counted  as  improvements. 
The  average  cost  of  taxes  and  upkeep  of  crop  land  was  1.7  per  cent  in 
addition  to  interest. 

Crop  land  was  charged  to  the  various  enterprises  at  cost.  The  charge 
was  varied  according  to  the  inventory  value  of  different  classes  of  land. 
The  data  are  given  in  tables  36  and  37. 

PASTURE   AND   FENCES 

There  was  an  average  of  37.8  acres  of  pasture  per  farm.  All  the 
fences  on  the  farm  were  included  in  the  pasture  account.  The  value  of 
pasture  land  plus  the  value  of  all  fences  averaged  $25.48  per  acre  of  pas- 
ture. Calculated  in  this  way,  fence  repairs  averaged  2.6  per  cent,  fence 
depreciation  2.0  per  cent,  and  taxes  0.9  per  cent,  making  a  total  cost  of 
5.5  per  cent  above  the  charge  for  interest.  Much  of  the  interest  charge 
is  for  fences,  and  very  little  is  left  as  allowance  for  use  of  land.  The 
average  annual  cost  of  fence  and  pasture  was  $2 .  73  per  acre  of  pasture. 
Depreciation  and  repairs  of  fences  for  the  farms  cost  $1.17  per  year  for 
each  acre  of  pasture.     The  amounts  of  each  kind  of  fence  and  the  costs 


68 


BULLETIX   414 


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Bulletin  414 


Cost  Accounts  on  New  York  Farms 


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of  fencing  are  given  in  Memoir  34  of  this  station,  ^  1  pages  459  to  4  ^j.  The 
cost  of  maintenance  from  1914  to  1917  averaged  5.7  cents  per  rod  per 
year.  Pasture  and  fences  were  charged  to  animals  at  cost,  as  determined 
by  the  above  methods.    The  data  are  given  in  tables  38  and  39. 


woodland 

There  was  an  average  of  14.6  acres  of  woodland  per  farm,  with  an 
average  inventory  value  of  $339,  or  $23  per  acre.  The  primary  cost  was 
that  of  labor.  The  value  of  the  wood  and  lumber  was  more  than  enough 
to  pay  the  small  cost  of  the  woodlots.  The  fact  that  the  wood  is  conven- 
iently available  for  posts,  fuel,  and  repairs,  may  make  the  woodlots  more 
valuable  than  the  small  inventory  would  indicate.  The  data  on  costs 
of  maintaining  woodland  are  given  in  table  40. 

GENERAL  EXPENSES 

Miscellaneous  and  general  expenses  were  usually  charged  directly 
to  the  enterprise  that  caused  the  expenses.  In  1918,  the  charge  is  larger 
than  should  occur  under  this  heading.  General  expense  in  the  successive 
years  from  1914  to  1918  averaged,  respectively,  $36.  ig,  $45.45,  $27.37, 
$22.87,  and  $107.57  per  farm.  This  was  charged  in  proportion  to  the 
real  estate  charges.  Probably  a  charge  in  proportion  to  man  labor  would 
be  more  accurate,  but  the  charge  should  be  kept  so  small  as  to  make  the 
method  of  distribution  of  small  importance. 

MANURE 

The  various  animals  were  credited  with  the  amount  of  manure  re- 
covered for  use  on  crop  land,  and  the  manure  account  was  charged  with 
this  amount.  No  account  was  taken  of  manure  that  was  not  recovered. 
Manure  dropped  on  pasture  was  not  considered.  To  allow  for  it  would 
merely  make  an  equal  increase  in  the  charge  to  the  animals  for  use  of 
pasture. 

Manure  was  valued  by  the  farmers  on  the  basis  of  its  commercial 
value  in  the  region.  In  truck  regions  the  value  is  usually  very  high.  In 
sections  where  many  cows  are  kept  and  where  there  is  little  crop  land, 
the  value  is  very  low.  The  value  of  manure  is  dependent  also  on  its 
distance  from  the  field  on  which  it  is  to  be  applied. 

Some  persons  assume  that  manure  is  worth  what  the  chemical  el- 
ements in  it  would  cost.  But  the  value  of  manure,  as  of  anything  else, 
depends  on  what  can  be  done  with  it.  Its  analysis  may  be  the  same  in 
a  city,  on  a  truck  farm,  and  at  a  barn  two  miles  from  a  field,  but  its  value 
is  dependent  on  where  it  is  and  what  can  be  done  with  it.  It  would  be 
just  as  accurate  to  value  hay  on  the  basis  of  analysis  as  to  so  value  manure. 
Hay  analyzes  the  same  in  the  city  as  in  the  country,  but  its  value  is  not 
the  same  in  the  two  localities. 

Some  manure  is  given  to  farmers  free  for  the  hauling.  In  1918, 
cow  and  horse  manure  at  the  barn  were  valued  at  from  $1  to  $2  per  ton 
on  the  different  farms  (table  41).    The  average  at  the  barn  for  horse 

*'An  economic  study  of  farm  layout.     W.  I.  Mvers.     1920. 


II 


74 


Bulletin  414 


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Bulletin  414 


Cost  Accounts  on  New  York  Farms 


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Bulletin  414 


manure  was  $1.66  for  cattle  manure  $1.57.  and  for  all  manure  $1.64. 
1  he  average  cost  of  haulmg  was  $1.12.  The  total  cost  applied  was  $2  7I 
so  that  crops  were  charged  with  this  amount. 

In  the  same  year,  hauling  and  spreading  manure  took  an  average  of 
1.2  nian  hours  of  labor  per  ton  and  an  average  of  2.1  horse  hours 

Ihe  crops  were  charged  in  proportion  to  the  benefits  expected  to  be 
derived  from  the  manuring  practice.  The  charges  to  different  crops  are 
shown  in  table  42.  Corn  and  most  other  tilled  crops  receive  applications 
larger  than  the  amounts  charged  to  these  crops.  Some  crops,  such  as 
oats,  receive  very  little  manure  directly. 

TABLE  42.     Charges  for  Manure,  Five- Years  Average,  1914  to  1918 


Crop 


Alfalfa 

Barley 

Beans 

Buckwheat 

Cabbage 

Corn  for  grain 

Corn  for  silage 

Sweet  corn 

Hay 

Oats 

Canning-factory  peas 

Potatoes 

Rye 

Tobacco 

Wheat 

Orchard  and  fruit .  .  . 

Garden 

Other  crops 

Pasture 


Per  cent  of 

total  manure 

charged  to 

crop 


2.9 

1.9 

2.0 

0.4 

3.2 

3.2 

13.8 

1.9 

31.3 

13.4 

1.1 

6.7 

0  9 

1.1 

7.3 

3.6 

1.2 

3.5 

0.6 


Average 

tons 
charged 
per  acre 


Average 

charge 

per  acre 


12 

2.5 

1.6 

0.6 

3.0 

2.3 

3.6 

4.7* 

1.7 

2.1 

2. Of 

3.2 

1.7 

8.6 

1.8 

1.1 

7.5 


$  2.91 
5.89 
3.73 
1.38 
7.26 
5.24 
8.55 

10.17* 
3.98 
4.73 
4.28t 
7.63 
4.16 

18.51 
4.16 
2.54 

17.33 


♦Four-years  average,    1914-1917. 
tThree-years  average,  1914  to  1916. 


00 

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The  total  manure  applied  to  crops  amounted  to  2.1  tons  per  year  for 
each  acre  of  crops. 


LIME 


The  lowest  average  cost  of  lime  per  ton  at  the  railroad  station  was 
$2.61  in  1916  (table  43).  In  1918  it  was  $3.81  per  ton.  As  a  five-years 
average,  3.3  hours  of  man  labor  and  5.5  hours  of  horse  labor  were  required 
to  haul  and  apply  each  ton.  The  labor  and  other  costs  aside  from  the 
purchase  price  amounted  to  $1.82  in  1916  and  $5.04  in  1918. 


Cost  Accounts  on  New  York  Farms 


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0 

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(Hours) 

304 

516 

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Bulletin  414 


TABLE  44.     Charges  for  Lime.  Four-Years  Average,  1915  to  1918 


Crop 


Alfalfa 

Barley 

Beans 

Beets 

Buckwheat 

Cabbage 

Coi  n  for  grain 

Corn  for  silage 

Hay .  ..■■ 

Oats 

Canning-factory  peas 
Potatoes .... 

Rye 

Winter  wheat 
All  else ... 


Per  cent  of 

total  lime 

charged 

to  crop 

8.2 

2.1 

0.8 

0.3 

0  3 

0.1 

1.4 

6.3 

35.0 

20.0 

1.5 

1.2 

7.2 

15.6 

Average 

tons 
charged 
per  acre 


0.15 
0.1 
0.02 
0.12 
0  01 
0  01 
0.03 
0.06 
0  (6 
0  12 
0.25 
0.04 

0.04 


Av^erage 

charge 

per  acre 


SI   04 
0.44 


0 

14 

0 

80 

0 

07 

0 

OJ 

0 

17 

0 

30 

0. 

29 

0. 

53 

1. 

11 

0. 

10 

0. 

03 

0. 

26 

DAIRY  CATTLE 

Results  for  farms  keeping  six  or  more  cows  and  sellino-  wholesale 

market  m,lk  were  tabulated  separately.     On  farms  with  fewer  than  six 

ZV^'uZwZ^1T"'\  7  '"'^■d-tal  enterprise,  and  so  muchTf 

o  bT  tvr^ical  of  the  H         ""J^'  fa™,   that  sucl,  farms  are  not  considered 

I?-.  ,Ll-^,u        u        dairy  mdustry.    As  a  four-years  average  from  IQ14 

IV^rtnl"}  r^^'u'^  P''  f°^  '"  ^'^^'"""  '°  "•••"<  fed  fo  catde  wat 
2321  pounds  for  herds  havmg  less  than  six  cows  and  so^Q  Dounds  for 
herds  having  more  than  six  cows.  ''^  Pounas  lor 

The  methods  and  costs  are  different  when  milk  is  retailed  or  when 
some  product  other  than  market  milk  is  produced.  Costs  for  d^irvcovvs 
were  kept  separate  from  the  costs  for  other  classes  of  caule  ' 

1  He  feed  and  other  costs  include  costs  for  cows  that  ire  drv  pnH  for 
cows  and  he.fers  that  were  in  the  herd  for  onlv  a  part  of  the  v^ar  Thl 
makes  the  results  very  different  from  records  as  r^po  ted  bv  cow  tes  inV 

reri'fn-t    ^fVT"^'  "--^  "^"^">-  f-  anima'irlhat  cot^^lefe     hf 
>ear     Most  of  the  heifers  are  not  in  the  herd  for  a  full  year  durinl  their 

h  St  lactation  period,  and  most  of  the  cows  are  not  in\he  herd  for  the 
full  year  in  the  year  when  they  do  so  poorly  as  to  be  discarded      Such 
averages,  therefore,  include  the  three  best  vears  for  mos    cows  and  ex 
elude  the  two  fractional  poor  vears  ' 

troJ!7-rtnTf..''T"  T  «'^'"  '".  '^''!"  4,5.  The  grain  fed  averaged 
trom  1754  to  2167  pounds  per  cow  for  the  different  vears-  the  average 
amount  of  hay  varied  from  2905  to  4298  pounds  per  cmv     and  the  aver- 


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Bulletin  414 


ap  amount  of  silage  varied  from  5673  to  7892  pounds  per  cow.  The  herds 
that  did  not  feed  silage  fed  the  most  hay,  so  that  the  proportion  of  the 
herds  using  silage  affects  the  relative  quantities  of  silage  and  hay. 

In  1919,  the  average  amount  of  silage  fed  per  cow  on  farms  that  used 
silage  was  6257  pounds.  On  these  farms  an  average  of  3662  pounds  of 
hay  was  fed  per  cow. 

The  labor  per  cow  for  five  years  averaged  144  hours.  As  with  all  of 
the  accounts  included  in  this  study,  the  results  are  for  farms  that  are 
much  better  than  the  average.  The  labor  per  cow  is  less  and  the  milk 
produced  per  cow  is  more  than  on  the  average  farm.  The  five-years 
average  milk  production  was  6290  pounds  per  cow.  A  discussion  of  "labor 
requirements  on  dairy  cattle  is  given  on  pages  49  and  50. 

Details  of  the  method  of  calculating  depreciation  are  given  in  table 
46.  The  death  rate  among  cows  was  nearly  2  per  cent.  On  the  average, 
23  per  cent  of  the  cows  were  disposed  of  per  year.  The  animals  slaugh- 
tered or  sold  for  slaughter  gave  a  credit  of  56  per  cent  of  the  average 
inventory  price.    The  depreciation  per  year  averaged  5.2  per  cent. 

Details  showing  the  methods  of  determining  the  cost  of  bull  service 
are  shown  in  table  47.  The  net  cost  of  keeping  the  bull  was  divided  by 
the  number  of  cows  to  get  the  cost  per  cow. 

The  total  grain  fed  for  five  years  is  given  in  table  48.  Of  the  total 
feed,  81  per  cent  was  home-mixed  and  19  per  cent  consisted  of  propri- 
etary feeds.  More  than  half  of  the  grain  given  was  high-protein  feed. 
The  primary  succulent  feed  (table  49)  was  corn,  this  constituting  91  per 
cent  of  the  succulent  feed.  The  dry  forage  is  given  in  table  50,  and  details 
of  the  kinds  of  materials  used  for  bedding  are  given  in  table  51. 


Cost  Accounts  on  New  York  Farms 


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Cost  Accounts  on  New  York  Farms 
TABLE  48.     Concentrates  Fed  to  1704.39  Dairy  Cows,  1914  to  1918 


85 


1  i 


^. 


Home-mixed: 

Barley  and  ground  barley 

Barley  feed 

Bean  meal 

Beet  pulp ^ 

Buckwheat 

Buckwheat  feed 

Buckwheat  middlings 

Brewers'  dried  grains 

Brewers'  wet  grains  (dry  equivalent) ...... 

Chop  feed 

Coconut  meal 

Corn  and  cornmeal 

Corn  bran .  .  .  . 

Corn-feed  meal 

Corn-germ  meal 

Corn-and-cob  meal 

Corn  on  ear 

Corn  middlings ]"  ' 

Cottonseed  feed 

Cottonseed  meal [[ 

Distillers'  dried  grains 

Gluten  feed 

Hominy 

Malt  sprouts 

Molasses 

Oats  and  ground  oats '  *  ' 

Oats  and  barley,  and  ground  oats  and  barley 

Oat  screenings 

Linseed  oilmeal 

Other  mixed  feed 

Peas  and  pea  meal 

Peanut  meal !  !  !  !  ! 

Peanut-oil  meal 

Red-dog .  .  .  . 

Rice  feed 

Rye '.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'. 

Rye  feed  .  , 

Rye  middlings "    "  ^ 

Wheat  and  ground  wheat [] 

Wheat  bran 

Wheat  feed 

Wheat  middlings " 


Total  home-mixed  . 
Total  mixed  feeds  .  . 
Total  concentrates . 


Total 
pounds 


20,393 
24,503 
1,735 
13,356 
392 
11,840 
15,638 
153,541 
144,215 
1,000 
4,292 
96,371 
44,859 
4,695 
300 
2,256 
1,384 
1,000 
1,600 
161,848 
317,805 
562,615 
63,179 
22,389 
1,350 
180,347 
9,197 
100 
130,671 
81,585 
7,180 
3,000 
7,100 
4,330 
1,322 
150 
250 
154 
12,495 
267,829 
219,726 
53,999 


2,651,991 

551,178 

3,203,169 


Per  cent 
of  total 


0.64 
0.76 
0.05 
0.42 
0.01 
0.37 
0.49 
4.79 
4.50 
0.03 
0.13 
3.01 
1.40 
0.15 
0.01 
0.07 
0.04 
0.03 
0.05 
5.05 
9.92 
17.56 
1.97 
0.70 
0.04 
5.63 
0.29 


4 

08 

2 

55 

0 

22 

0 

09 

0 

22 

0 

14 

0. 

04 

0.01 

0.39 
8.36 
6.86 
1.69 


82.76 
17.21 
99.97 


r 


86 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


87 


TABLE  49.     Succulent  Feed  Fed  to  1704.39  Dairy  Cows,  1914  to  1918 


TABLE  51.     Bedding  for  1704.39  Dairy  Cows,   1914  to  1918 


Silage: 

Alfalfa 

Corn 

Millet 

Oat  and  pea 

Pea  vine 

Soybean 

Total  silage 

Other  succulent  feed: 

Green  alfalfa 

Apples 

Beets 

Cabbage 

Carrots 

Green  clover  hay 

Green  corn  fodder 

Green  millet 

Green  oats 

Soybeans 

Potatoes 

Turnips 

Total  succulent  feed 


Total 
pounds 


8,000 

9,684,800 

132,000 

60,000 

83.786 

14,000 


9,982,586 

64,000 
20,750 
66,805 

349,500 

4,230 

13,333 

216,000 
46,000 
37,000 
2,000 
56,100 
16,710 


Per  cent 
of  total 


0.07 
89.06 
1.21 
0.55 
0.77 
0.13 


10,875,014 


91.79 

0.59 
0.19 
0.61 
3.21 
0.04 
0.12 
1.99 
0.42 
0.34 
0.02 
0.52 
0.15 


100.00 


TABLE  50.     Dry  Forage  Fed  to  1704. 3y  D.\iry  Cows,  1914  to  1918 

Total 
pounds 

Per  cent 
of  total 

Hay: 

Alfalfa 

421,519 

189,190 

42,000 

4,547,877 

3,000 

12,000 

139,659 

28,000 

2,000 

16,000 

6,000 

6.78 
3.04 
0.68 
73.11 
0.05 
0.19 
2.25 
0.45 
0.03 
0.26 
0.10 

Clover 

Timothy 

Mixed 

Buckwheat 

Millet 

Oat 

Pea 

Rape 

Rye 

Wheat 

Total  hay 

5,407,245 

86.94 

Straw: 

Barley 

3,000 
41,200 
64,020 
10,880 

0.05 
0.66 
1.03 
0.17 

Bean 

Oat 

Wheat 

Total  straw 

119,100 

1.91 

Corn  fodder 

268,000 
426,420 

4.31 
6.85 

Cornstalks 

Total  dry  forage 

6,220,765 

100.00 

Straw: 

Barley 

Buckwheat 

Oat 

Oat  and  pea 

Rye 

Wheat 

Mixed 

Total  straw .  . 

Other  bedding: 

Poor  hay 

Sawdust 

Shavings 

Total  bedding 


Total 
pounds 


Per  cent 
of  total 


48,100 

4.19 

30,050 

2.62 

431,381 

37.57 

14,000 

1.22 

37,000 

3.22 

136,415 

11.88 

223,050 

19.42 

919,996 


19,000 

203,160 

6,110 

1,148,266 


80.12 


1.65 

17.69 

0.53 

100.00 


The  relation  of  amount  of  g:rain  fed  per  cow  to  other  factors  is  shown 
in  table  52.  The  farmers  who  feci  the  most  grain  per  cow  had  the  largest 
herds,  and  were  in  every  way  the  most  intensive  in  their  methods.  Some 
of  them  obtained  higher  prices  because  of  having  cleaner  milk  and  pro- 
ducing a  larger  proportion  of  the  milk  in  winter. 


TABLE  52. 


Rel.\tion  of  Pounds  of  Grain  Fed  to  Cows  to  Cost  of  Milk  Pro- 
duction AND  Other  Factors,  27  Farms,  1919 


Number  of  farms 

Average  pounds  of  grain  per  cow  .  . 

Number  of  cows 

Pounds  of  hay  per  cow 

Pounds  of  silage  per  cow 

Hours  of  human  labor  per  cow .... 

Cost  of  feed  and  bedding  per  cow .  . 

Cost  of  human  labor  per  cow 

C  est  of  horse  and  equipment  labor 
per  cow 

Total  cost  per  cow  (including  de- 
preciation, if  any) 

Cost  of  milk  per  100  pounds  sold.  . 

Pounds  of  milk  per  cow 

Pounds  of  milk  produced  per  pound 
of  grain 

Value  of  milk  and  milk  products 
per  cow 

I  Vice  of  milk  per  100  pounds  sold  .  . 

Total  returns  per  cow   fincluding 

^  appreciation,  if  any) 

fVofit  (  +  )  or  loss  (-)  per  cow 

J^  abor  income 


Less  than 

1500 
pounds  of 

grain 


7 
778.7 
14.1 
3,321 
5,444 
166.1 
$99.96 
$72.57 


From  1501 

to  2000 

pounds  of 

grain 


$4.08 

$204.25 
$3 .  43 
4,832 

6 

2 

$172 
$3 

77 
26 

$192.61 

-$11.64 

$1,354.08 

10 
1,715 

18.4 
4,012 
6,881 

180.8 
$134.18 
$69.46 

$10.26 

S248.56 
$3.20 
6,872 


$232.04 
$3.38 

$264.02 

+$15.46 

$2,123.11 


Over  2000 

pounds  of 

grain 


10 
2,497 

25.35 
4,070 
6,266 

183.2 
$160.07 
$70.95 

$6.60 

$282.24 
$3.46 
7,179 

2.9 

$272.99 
$3.85 

$311.08 

+$28.84 

$2,337.44 


Average 


27 
1,761.7 
19.86 

3,854 
6,257 

177. 
$134. 

$70. 


9 

90 
82 


$7 .  30 

S249.55 
$3,35 
6,457 

3.7 

S231.84 

$3.55 

$262.93 

+$13.38 

$2,003.11 


88 


Bulletin  414 


As  in  all  such  comparisons,  the  importance  of  a  well-balanced  prog- 
ress in  intensity  is  evident.  A  change  in  one  factor  may  call  for  changes 
in  ail  other  respects  to  give  a  well-balanced  development. 

With  the  exception  of  the  group  that  fed  onlv  779  pounds  of  grain 
per  cow    the  groups  averaged  3.5  pounds  of  milk  per  pound  of  grain. 

All  but  three  of  the  farms  having  six  or  more  cows  fed  silage  in  1919 
1  his  numberis  too  small  to  be  representative  of  farms  not  feeding  silage 
Ihe  twenty-four  farms  that  fed  silage  indicate  what  mav  be  considered 
t>'pical  results  from  the  more  successful  dairvmen  following  this  practice 
1  he  results  are  given  in  table  53: 

TABLE  53.     Relation   of   Silage   to   Milk    Production   and   Other    Factors 
_^_^  27  Farms,   1919 


Number  of  farms 

Average  pounds  of  silage  per  cow .'^.'.  .  .  .  .  . 

Number  of  cows "  ^  ^ 

Pounds  of  grain  \^x  cow 

Pounds  of  hay  per  cow 

Hours  of  human  labor  per  cow 

Cost  of  feed  and  bedding  prr  cow '  '  '  ' 

Cost  of  human  labor  per  cow .  .  . 

Cost  of  horse  and  equipment  labor  per  cow.  .......... 

Total  cost  per  cow  (including  depreciation,  if  any) 

Cost  of  milk  per  100  pounds  sold 

Pounds  of  milk  per  cow .  .  . 

Pounds  of  milk  produced  per  pound  of  grain  .  .  ....  .  .  .  . 

Value  of  milk  and  milk  products  per  cow  .... 

Price  of  milk  px'r  100  pounds  sold .''''....... 

Total  returns  jx^r  cow  (including  af  prcciation,  if  any) 

Profits  per  cow 

Labor  income 


(  ows  fed 
silage 


24 

6,257 

20.31 
1,655.8 
3,662 

180.0 

$132.36 

$71.76 

$7.25 
$246.29 

$3 .  43 
6,187 

3.7 
$223.71 

$3.57 
$254.33 

$8.04 
$1,927,66 


Cows  not 
fed  silage 


3 
0 

16.25 
2,609 
5,394 
160.9 

$155.22 

$63.24 

$7.69 

S275.61 

$2.76 

8,616 

3.3 

S296.91 

$3 .  45 

$331.78 

$56.17 

$2,606.73 


The  relation  of  milk  production  per  cow  to  other  factors  is  given  in 
table  54.    This  sorting  is  nearly  the  same  as  that  by  amount  of  grain  fed. 


Cost  Accounts  on  New  York  Farms 


89 


TABLE  54.     Relation  of  Milk   Production  per  Cow  to  Cost  of   Milk    Pro- 
DUCTiON  AND  Other  Factors,  27  Farms,  1919 


Number  of  farms 

Pounds  of  milk  per  cow 

Pounds  of  milk  produced  per  pound 

of  grain 

Number  of  cows 

Pounds  of  grain  per  cow 

Pounds  of  hay  per  cow 

Pounds  of  silage  per  cow 

Hours  of  human  labor  per  cow  . 
Cost  of  feed  and  bedding  per  cow  . 
Cost  of  human  labor  per  cow  .... 
Cost  of  horse  and  equipment  labor 

per  cow 

Total  cost  per  cow  (including  de- 
preciation, if  any) 

Cost  of  milk  per  100  pounds  sold .  . 

Value  of  milk  and  milk  products 
per  cow 

Price  of  milk  per  100  pounds  sold  .  . 

Total  returns  per  cow   (including 

appreciation,  if  any) \ 

Profit  (  +  )  or  loss  (-)  per  cow 

Labor   income 


Less  than 

5500 

pounds 

milk 


6 

4,520 

4.6 
18.1 
979.6 
3,027 
5,417 
159.5 
$95.41 
$62.70 

$4.57 


From  5500 

to  7000 

pounds 

milk 


$183.36 
$3.20 

$164.66 
$3.28 


12 

6,187 

3.5 
21.95 
1,747 
3,750 
5,738 

184.3 
$139.66 
$76.50 

$7  50 


Over  7000 

pounds 

milk 


$184.92 

+S1.56 

$1,887.84 


$263 . 23 
$3 .  79 

$231.62 
v$3 .  75 


9 

8,108 

3.5 
18.28 
2,303 
4,545 
8,135 

181.6 

$154.87 

$68.65 

$8.86 


Average 


27 
6,457 


$260.35 

-$2  88 

$1,471   74 


$275.42 
$2.88 

$276.92 
S3. 43 


7 

86 

7 


3 

19 
1,761 
3,854 
6,257 

177.9 

$134.90 

$70.82 

$7.30 


$318.39 

+S42.97 

$2,788.46 


$249.55 
$3 .  35 

$231.84 
$3.55 


S262.93 

+S13.38 

$2,003.11 


As  in  all  these  sortings,  the  number  of  farms  is  so  small  that  the 
averages  are  not  in  all  cases  conclusive.  A  single  non-typical  farm  has 
too  much  elYect  on  the  average. 

^  The  winter  grain  feeding  is  evidently  much  more  than  one  pound  of 
grain  for  3.5  pounds  of  milk  produced  on  the  farms  that  have  the  most 
milk  per  cow,  for  the  grain  fed  is  certainly  less  in  summer  than  in  winter. 

POULTRY 
FARM    poultry 

On  farms  where  poultry  was  a  minor  enterprise,  one  account  was 
kept  including  all  ages  and  classes  of  fowls.  Practicallv  all  such  poult r\- 
were  chickens,  but  there  was  a  very  small  number  of  turkeys,  ducks 
and  geese.  One  flock  of  375  mature  chickens  was  included,  but  the  aver- 
age size  of  flock  for  four  years  was  117  fowls.  The  numbers  in  the  inven- 
tory (table  55)  are  mature  fowls  only,  as  the  inventories  are  taken  in 
winter. 

Farm  poultry  gets  much  of  its  food  by  picking  it  up  around  the 
buildings  and  by  stealing  it  from  other  classes  of  livestock.  The  total 
feed  consumed  averaged  57.5  pounds  per  mature  fowl.  Part  of  this  was 
used  in  raising  chickens. 

The  egg  production  averaged  -j-j  eggs  per  fowl.  The  production  per 
nen  would  be  higher,  as  there  is  usually  one  rooster  for  about  20  hens. 


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Cost  Accounts  on  New  York  Farms 


91 


The  feed  per  dozen  eggs  averaged  9.  i  pounds,  but  this  feed,  together 
with  feed  picked  up  around  the  farm,  produced  51  surplus  fowls  for  each 
hundred  fowls  kept. 

The  very  high  cost  of  grain  resulted  in  a  decrease  in  fowls  each  year. 

The  data  on  feed  are  given  in  table  56 : 


TABLE  56. 


Feed  for  7228  Head  of  Farm  Poultry,  Including  Feed  for  Young 
Stock,  1915  to  1918 


Mash: 

Alfalfa  meal 

Barley  meal 

Beef  scrap 

Bone  meal 

Brewers'  dried  grains 

Buckwheat  middlings 

Corn  bran 

Corn  feed 

Cornmeal 

Gluten  

Hominy 

Meat  scrap 

Ground  oats 

Oatmeal 

Linseed  oilmeal 

Rye  middlings 

Tankage 

Wheat  bran 

Wheat  feed 

Wheat  middlings 

Mixed  mash 

Total  mash 

Grain : 

Barley * 

Beans 

Buckwheat 

Corn  and  cracked  corn 

Chick  feed 

Oats 

Rye 

Speltz 

Wheat 

Other  mixed  grain 

Total  grain 

Total  mash  and  grain 


Succulent  feed: 

Apples 

Beets 

Cabbage 

Potatoes 

Total  succulent  feed 
Skimmilk 


Total 
pounds 


1 


0 
1 
9 

25 


100 

200 

,666 

449 

600 

10 

525 

50 

,958 

,785 

800 

,469 

,716 

140 

190 

200 

500 

,639 

,405 

,969 

,128 


66,499 

23,685 

300 

8,742 

158,622 

4,450 

34,049 

728 

40 

95,433 

18,496 


344,545 
411,044 


250 
1,620 
5,170 

480 


7,520 


70.807 


Per  cent  of  total 
mash  and  grain 


0 

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0.05 

0 

41 

0 

11 

0 

15 

0 

13 

0 

01 

1 

21 

0 

68 

0 

19 

1 

33 

0 

42 

0 

03 

0 

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0 

05 

0. 

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2. 

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0 

34 

2. 

43 

6. 

10 

16.18 


5 

76 

0 

07 

2 

13 

38 

59 

1 

08 

8 

28 

0 

18 

0 

01 

23 

22 

4 

50 

83 

82 

100 

00 

Per  cent  of  total 
succulent  feed 


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21.54 
68.75 

6.38 


100.00 


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Cost  Accounts  on  New  York  Farms 


COMMERCIAL    POULTRY 


93 


For  commercial  poultry  flocks,  separate  accounts  were  kept  with 
mature  poultry,  with  the  raising  of  chicks,  and  with  incubation.  Twentv- 
three  accounts  with  mature  chickens  were  kept  in  five  years. 

Some  farmers  who  had  more  than  one  flock  did  not  keep  roosters  in 
all  the  flocks.    On  the  average  there  was  one  rooster  for  about  29  hens 

I  he  average  e^rg  production  per  hen  in  different  vears  varied  from 
72  to  84.  This  average  is  based  on  the  average  number  of  hens  in  the 
inventories.  If  based  on  the  daily  average  number  of  hens,  the  production 
would  be  higher. 

The  data  for  mature  poultry  are  given  in  table  57. 

The  grain  and  mash  fed  per  fowr  varied  from  53  to  72  pounds  in  the 
diflerent  years.  Many  of  the  flocks  obtained  considerable  feed  about 
the  buildings.  The  grain  and  mash  fed  per  dozen  eggs  produced  varied 
from  9  to  12  pounds  in  the  diflerent  years. 

The  detailed  list  of  feed  used  by  mature  commercial  poultrv  is  shown 
in  table  58.  Of  the  total  grain  and  mash  used,  64  per  cent  was  whole 
grain  and  36  per  cent  was  mash.  Corn  and  wheat  were  fed  in  nearly 
equal  quantities  and  constituted  more  than  three-fourths  of  the  total 
whole  grain  fed. 


h 


TABLE  58. 


Feed  for   150.2  Axim.\l  Units  of  Mature  Commercial   Poultry 

1914  to  1918 


Mash : 

Alfalfa  meal 

Barley  meal 

Barley  feed 

Bone  meal 

Brewers'  grains.  .  .  . 

Corn  feed 

Cornmeal 

Distillers'  grains  .  .  . 

Fish  scrap 

Gluten 

Hominy 

Meat  meal  and  meat  scrap 

Ground  oats 

Linseed  oilmeal .... 

Red-dog 

Rye  feed 

Wheat  bran 

VVheat  feed 

Ground  wheat 

Shredded  wheat .  .  . 
Wheat  middlings.  .  . 
Mixed  mash 

Total  mash  .  . 


Total 

pounds 


1,150 

1,721 

300 

1,060 

319 

100 

25,780 

540 

100 

15,838 

14,853 

53.269 

5,484 

12,590 

6,140 

100 

63,723 

8,403 

1,789 

1,534 

47,857 

84,981 


Per  cent  of  total 
mash  and  grain 


347,631 


0 

.12 

0 

.18 

0.03 

0 

11 

0.03 

0.01 

2 

65 

0 

06 

0 

01 

1 

63 

1 

53 

5 

48 

0 

56 

1. 

29 

0. 

63 

0. 

01 

6. 

55 

0. 

86 

0. 

18 

0. 

16 

4. 

92 

8. 

72 

35.72 


94 


Bulletin  414 

TABLE  58  {concluded) 


Cost  Accounts  on  New  York  Farms 


Grain: 

Barley 

Beans 

Buckwheat 

Corn  and  cracked  corn 

Oats 

Rye 

Wheat 

Other  mixed  grains.  .  . 

Total  grain  .  .  . 
Total  mash  and  grain .  .  . 


Total 
pounds 


54,178 

300 

1,884 

241,068 

70,355 

448 

234,653 

22,711 


625,597 
973,228 


Per  cent  of  total 
mash  and  grain 


5.57 
0.03 
0.19 

24.77 
7.23 
0.05 

24.11 
2.33 


64.28 
100.00 


Succulent  feed: 

Green  alfalfa 

Apples 

Beets 

Cabbage 

Potatoes 

Turnips 

Total  succulent  feed 

Milk: 

Buttermilk 

Skimmilk 

Whey 

Total  milk 

Slaughtered  farm  animals: 

Cow  meat 

Sheep  and  lambs 

Calves 

Horse  meat 

Bones  from  butcher 

Total  meat 


Total 
pounds 


2,000 
2,000 
119,515 
15,579 
1,860 
1,200 


142,154 


Per  cent  of  total 
succulent  feed 


1.41 
1.41 
84.07 
10.96 
1.31 
0.84 


100.00 


46,177 

84,470 

7,000 

137,647 


600 
50 

100 

3,940 

92 


4,782 


The  costs  of  incubation  for  three  years  are  shown  in  table  59.  The 
costs  per  chick  hatched  varied  from  8  to  16  cents  in  the  different  years, 
and  the  percentage  hatched  varied  from  32  to  54  per  cent. 

Since  day-old  chicks  are  bought  and  sold,  those  not  sold  were  trans- 
ferred to  the  chicken  account  at  farm  sale  value. 


95 


TABLE  59. 

Costs 

OF  Incur 

.\TiON,   1915  TO  1917 

1915 

(2  farms) 

1916 

(2  farms) 

1 

1917 

(4  farms) 

Quan- 
tity 

Value 

Quan- 
tity 

Value 

Quan- 
tity 

Value 

Charges: 

Inventory  of  incubators.  .  . 
Eggs  purchased  and  trans- 
ferred   

5 

25,264 
1,877 

361 
17 

$607.50 

694.45 

183.40 

217.18 

15.86 

18.62 

25.36 

35.09 

93.82 

2.63 

0.75 

31.86 

8 
2,560 

87 
12 

S180.00 
50.70 

6.90 
8.20 
.10 
5.83 
26.33 
2.00 
0.59 
1.96 

11 
13,876 

268 
11 

$654.00 

443.42 

10  so 

Chicks  purchased 

Hatching  hired 

Equipment  purchased  .... 

Fuel  for  incubation 

Use  of  buildings 

13.48 
35.17 
3  5  44 

Insurance 

1.08 
31  27 

Interest  

Human  labor  (hours) 

Horse  labor  (hours) 

Use  of  equipment 

Other  costs 

93.61 
2.14 
0.62 

Total  charges 

^ 

$1,926.52 

$282.61 

$1,320.73 

Credits: 

Inventory  of  incubators.  .  . 
Chicks  sold  and  transferred 

Custom  hatching 

Infertile  eggs  sold 

5 
15,600 

$596.00 
1,760.81 

8 
1,242 

S178.00 
119.80 

11 
4,407 

480 

S597.00 

555.19 

22.37 

10.76 

Total  credits 

$2,356.81 

$297.80 

$1,185.32 

Loss .  . 

$430.29 
54.3 
$0,084 

$15.19 
48.5 
$0,084 

$135.41 

Gain 

Percentage  hatched 

SI  8 

Cost  per  chick  hatched 

$0,157 

Some  of  the  men  kept  the  incubation  and  chicken-raising  accounts 
as  one. 

The  costs  of  raising  chicks  are  shown  in  table  60.  Usually  these 
accounts  were  closed  about  November  i  and  the  pullets  were  then  trans- 
ferred to  the  mature-chicken  account.  The  costs  of  raising  pullets  above 
the  returns  from  sales  averaged  from  56  to  97  cents  in  the  different  years. 
The  total  grain  and  mash  used  per  chicken  raised  varied  from  12  to  15 
pounds  in  the  different  years. 


I  ^ 


!  - 


"-MBMrilF'tf' 


96 


Bulletin  414 

TABLE  60.     Costs  of  R.\ising  Young  Poultry,  1915  to  1917 


Charges: 

First  inventory: 

Eggs  for  incubation .  . 
Special  poultry  equip- 
ment   

Total  inventory  .  .  . 

Chicks    purchased    and 
transferred 

Eggs  purchased  and  trans- 
ferred   

Hatching  hired 

Equipment  purchased.  .  .  . 


Grain 

Mash 

Succulent  feed .  . 

Milk 

Other  feed  costs. 


Total  cost  of  feed. 
Hay  and  straw  for  litter . 

Fuel  for  brooding 

Use  of  buildings 

Medicine  and  drugs 

Insurance 

Interest 

Human  labor 

Horse  labor 

Use  of  equipment 

AH  other  costs 


Total  charges . 


Credits: 

Inventory   of   special 
poultry  equipment.  . 

Broilers  sold  and  trans- 
ferred   

Day-old  chicks  sold .... 

Cockerels  sold  and  trans- 
ferred   

Pullets  sold  and  trans- 
ferred   

Equipment  sold 

Eggs  sold  and  trans- 
ferred   

Manure  produced 


Total  credits. 


Loss 

Gain 

Grain  and  mash  per  chick- 
en raised 

Net  cost  per  pullet  raised . 


1915 

(3  farms) 


Quantity 


720 


6,858 
576 


36.829  lbs. 
21.147  lbs. 


2,000  lbs. 


2.168  hrs. 
109  hrs. 


1.901 

357 
2.757 


1 1  tons 


11.6lb8. 


Value 


$      12.00 
1.017.75 


$1,029.75 

696.70 
10.08 
60.49 


$611.04 

383.45 

2.70* 

17.07 

46.71 


$1,060.97 
7.70 

47.80 

20.62 
3.75 
0.50 

74.09 
563.46 

16.87 
4.79 

56.22 


$3,653.79 


$1,006.25 
780.57 


299 . 66 

2.280.60 
6.00 


22.50 


$4,395.58 


$741 .79 
$0.56 


1916 

(6  farms) 


Quantity 


1.000 


1.976 
3.344 


29.448  lbs. 
11.376  lbs. 

13.620  lbs. 


2.000  lbs. 


1.785  hrs. 
207  hrs. 


806 
343 

122 

1.838 


36 

15  tons 


14.8  lbs. 


Value 


55.00 
504 . 30 


$559.30 

407.62 
208.25 


209.90 


$547.26 
215.07 


35.70 
4.69 


$802 . 72 

5.00 

38.85 

31.16 

0.25 

0.30 

31.70 

540.14 

34.48 

10.22 

0.77 


$2,880.66 


$    702. 30 

341.78 
48.68 

104.71 

1 .405 .  96 
20.00 

1.50 
31.00 


$2,655.93 


$224.73 


$0.89 


1917 
(6  farms) 


Quantity 


4,423 

2.475 


30,466  lbs. 
18,538  lbs. 

1.630  lbs. 


1 .446  hrs. 
118  hrs. 


1.769 
247 

136 

2.120 


168 

22  tons 


12.2  lbs. 


Value 


$809.60 


$809.60 

536.02 

100.29 
45.55 
60.23 


$978.61 

479.48 

0.98* 

8.00 

6.66 


$1,473.73 


38.84 

34.81 
1.45 
0.15 

38.90 
515.21 

23.25 
6.71 

10.09 


$3,694.83 


$    746.00 

629.68 
40.70 

178.92 

2.358.30 


7.32 
45.50 


$4,006.42 


$311   59 
$0.97 


*Charge  for  seed  for  barley,  oats,  sweet  corn,  and  swiss  chard,  planted  in  the  hen  yard. 


Cost  Accounts  on  New  York  Farms 

TABLE  61.     Concentrates  F"ed  Young  Poultry,  1915  to  1917 


97 


Mash : 

Bone  meal 

Buckwheat  middlings 

Cornmeal 

Gluten 

Homcoline 

Hominy 

Meat  scrap 

Ground  oats 

Oatmeal 

Oat  flake 

Linseed  oilmeal 

Red-dog 

Wheat  bran 

Wheat  feed 

Wheat  middlings .... 

Shredded  wheat 

Other  mixed  mash  .  .  .  , 


Total 
pounds 


Total  mash 


Grain : 

Barley 

Chick  feed 

Corn  and  cracked  corn .  .  . 

Oats 

Rice 

Wheat  and  cracked  wheat 
Other  mixed  grain 


Total  grain 

Total  mash  and  grain 


1,363 

50 

5,548 

301 

1,230 

1,860 

9,413 

326 

310 

137 

366 

985 

15,058 

1,400 

6,986 

2,700 

3,028 


51,061 


Per  cent  of  total 
mash  and  grain 


0.92 
0.03 
3.75 
0.20 
0.83 
1.26 
6.37 
0.22 
0.21 
0.09 
0.25 
0.67 
10.19 
0.95 
4.73 
1.83 
2.05 


34.55 


I 

u 

i 


96,743 


147,804 


3,275 

2.22 

3,932 

2.66 

24,782 

16.77 

6,284 

4.25 

6 

50,929 

34.46 

7,535 

5.10 

65 .  45 


100.00 


HOGS 

Many  of  the  farms  had  no  hogs.  As  a  total  for  five  years,  twenty 
of  the  accounts  included  only  i  brood  sow,  seventeen  included  2,  six 
included  3,  three  included  4,  one  Included  6,  and  one  included  7.  The 
average  for  all  farms  having  hogs  was  0.9  brood  sow  per  farm. 

Much  of  the  feed  of  hogs  was  waste  products,  some  of  which  was  not 
counted  as  of  any  value. 

In  1914  and  191 7,  the  weight  of  pork  produced  was  determined  with 
approximate  accuracy.  In  1914,  the  hogs  averaged  187  pounds  live 
weight  at  the  time  of  slaughter,  and  in  1917  they  averaged  191  pounds. 

Ihe  grain  fed  per  100  pounds  of  live  hog  produced  averaged  484 
pounds  in  1914  and  413  pounds  in  1917.  This  is  in  addition  to  succuleni 
feed,  milk,  and  dry  forage. 

The  data  on  hogs  are  given  in  tables  62  to  67: 


4-, 


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Cost  Accounts  on  New  York  Farms 


99 


TABLE  63.     Concentrates  Fed  to  90.53  Animal  Units  of  Hogs,  1914  to  1918 


03    C 

"5 
O 


I 


Home-mixed: 

Barley  and  ground  barley 

Barley  middlings 

Beans 

Brewers'  dried  grains 

Buckwheat 

Buckwheat  feed 

Corn  and  cornmeal 

Corn  bran 

Corn-feed  meal 

Cottonseed  meal 

Distillers'  dried  grains 

Gluten  

Hominy 

Malt  sprouts 

Meat  scrap 

Molasses 

Oats 

Oilmeal 

Peanut  meal 

Peas 

Pumpkin  seed 

Red-dog 

Rice  feed 

Rye  and  ground  rye 

Rye  feed 

Rye  middlings 

Tankage 

Wheat  and  ground  wheat 

Wheat  bran 

Wheat  feed '  .'  '  ' 

Wheat  middlings 

Mill  sweepings  and  salvaged  feed 

Other  mixed  feed 

Shredded  wheat 


Total  home- mixed 


Other  mixed  feed 

Total  concentrates 


Total 
pounds 


71,757 
1,100 
41,047 
845 
1,200 
1,002 
227,843 
1,500 
300 
400 
240 
4,707 
33,479 
600 
650 
87 
37,724 
5,662 
900 
600 
1 
5,300 
3,249 
22,109 
2,150 
983 
7,793 
17,396 
23,105 
5,368 
147,125 
3,280 
23,984 
200 


693,686 


7,860 
701,546 


Per  cent 
of  total 


10 

.23 

0 

.16 

5 

.85 

0 

.12 

0 

.17 

0 

.14 

32 

.48 

0 

.21 

0 

.04 

0 

.06 

0 

03 

0 

67 

4 

77 

0 

09 

0 

09 

0 

01 

5 

2>^ 

0 

81 

0. 

13 

0. 

09 

0. 

76 

0. 

46 

3. 

15 

0. 

31 

0. 

14 

1. 

11 

2. 

48 

3. 

29 

0. 

77 

20. 

97 

0. 

47 

3. 

42 

0. 

03 

98.89 


1.11 
100.00 


I    i 


lOO 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


lOI 


Total 
pounds 

Per  cent 
of  total 

Silage: 

Corn 

7,500 
4,000 

33,385 

32,250 

12,500 

100 

16,640 

8,000 

2,000 

600 

600 

6.38 
3.40 

28.40 

27.43 

10.63 

0.09 

14.15 

6.80 

1.70 

0.51 

0.51 

Pea  vine 

Other  succulent  feed : 

Apples 

Beets 

Cabbage 

Carrots 

Potatoes 

Pumpkins 

Rape 

Roots 

Sq  uash 

Total  succulent  feed .... 

117,575 

100.00 

TABLE  65.     Milk  Fed  to  9().5.S  Animal  Units  of  Hogs,  1914  to  1918 

Total 
pounds 

Per  cent 
of  total 

Whole  milk 

138 

15,159 

425,373 

60,560 

0.03 

3.02 

84.87 

12.08 

Buttermilk 

Skimmilk 

Whey 

Total  milk 

501,230 

100.00 

TABLE  66.       Dry  Forage  Fed  to  90.53  Animal  Units  of  Hogs, 

1914  TO   1918 

Total 
pounds 

Per  cent 
of  total 

Alfalfa 

1,500 

1,700 

12,000 

9.87 
11   18 
78.95 

Mixed  hay 

Cornstalks 

Total  drv  forage 

15,200 

100.00 

— ■ — . 

TABLE  67.     Bedding  for  90  5. S  Animal  Units  of  Hogs,  1914 

TO  1918 

Total 
pounds 

Per  cent 
of  total 

Straw: 

Barley 

3,653 

1,000 

18,467 

1,400 

38,110 

25,190 

3.97 
1.09 

20.06 

1.52 

41.41 

27.37 

Buckwheat 

Oat 

Rye 

Wheat 

Mixed 

Total  straw 

87.820 

2,000 
2,220 

95.42 

2.17 
2.41 

Other  bedding: 

Bean pods 

Shavings 

Total  bedding 

92,040 

100  00 

SHEEP 

Results  for  sheep  for  three  years  are  shown  in  table  68.  The  number 
of  accounts  is  too  small  to  be  conclusive.  In  one  year  there  was  one 
account  that  included  79  ewes,  and  four  accounts  with  from  43  to  49 
ewes  are  included.    The  others  had  smaller  numbers. 

TABLE  68.     Charges  and  Credits  for  Sheep,  1915,  1916,  and  1918 


Charges: 

First  inventory: 

Ewes 

Bucks 

Other  sheep . 


Total  inventory. 


Sheep  purchased 


Grain 

Dry  forage .... 
Succulent  feed.  . 

Pasture 

Other  feed  costs. 

Total  feed . 


Bedding 

Use  of  buildings 

Veterinary  and  medicine 

Shearing 

Wool  twine 

Insurance 

Interest 

Human  labor 

Horse  labor 

Use  of  equipment 

All  other  costs 


Total  charges . 


Credits: 
Second  inventory: 

Ewes 

Bucks 

Other  sheep. .  .  . 


Total  inventory .  .  . 

Sheepand  lambs  soldand 
used  on  farm 

Wool  sold  and  invento- 
ried   

Manure  produced 


Total  credits. 


1  -OSS  . 

(iain. 


1915 

(7  farms, 
49.51  animal  units) 


Quantitj 


214 

7 

75 


296 

179 


13.158  lbs. 
131,900  lbs. 
107,040  lbs. 


Value 


$1,589.00 

73.00 

375.00 


$2,037.00 
844 . 37 


$198.75 

605 . 55 

283 . 60 

279.81 

4.03 


45.600  lbs. 


1.078hrs. 
72  hrs. 


254 

8 

88 


$1,371.74 

124.60 

105.93 

2.75 

37.45 

2.91 

0  55 

119  66 

280.17 

11.15 

3.16 

0.77 


$4,942.21 


350 


282 


$1,992.00 
112.00 
645 . 50 


2,238  lbs. 
233  tons 


$2,749.50 


1,576.37 

657.47 
284.10 


$5,267.44 


$325.23 


1916 

(2  farms, 
8.32  animal  units) 


Quantity 


65 

2 
6 


73 
108 


7.966  lbs. 
29.150  lbs. 
25,000  lbs. 


Value 


$612.00 
23.00 
25.00 


$660  00 
947.49 


4.250  lbs. 


276  hrs. 
77  hrs. 


$138.48 

141.45 

83.98 

23.56 

1.70 

$389.17 

10.62 

13.53 

0.25 


1.45 
29.26 
83.52 
12.83 

3.80 


97 
7 


99 


96 


839  lbs. 
76  tons 


$2,151.92 


$970  00 
70.00 


$1,040.00 


716  65 

266 . 90 
95.00 


$2,118.55 


$33.37 


1918 

(4  farms, 
17.4  animal  units) 


Quantity 


118 
3 


Value 


121 


1.5 


6.511  lbs. 
72.300  lbs. 
36.476  lbs. 


$1,550.00 
55.00 


$1,605.00 
41    25 


$173  09 

5  73  00 

99.87 

237.32 

2.98 


6.750  lbs. 


623  hrs. 
98  hrs. 


120 
3.5 


123.5 


62 

865  lbs. 
76.25  tons 


$1,086   26 

26 .  ?>l 

39.27 
8.35 

11.25 
2.55 
1.12 

99  27 
246.52 

22.14 
6.98 
9.95 

$^206.  24 


$1,633  CM) 
7 1 . (M) 


$1,704.00 


822   75 

622.,<8 
126.38 


$3,275.51 


$69.27 


The  data  on  feed  and  bedding  for  sheep  are  given  in  tables  69  and  70: 


\ 


«f 


If- 


I 


"4    T 


-■— ■—.JHNf 


102 


TABLE  69. 


Bulletin  414 

Concentrates,  Roughage,  and  Succulent  Feed  Fed  to  75. 23  Animal 
Units  of  Sheep,  1915,  1916,  1918 


Concentrates: 

Barley 

Beans 

Corn  and  corn  meal .  .  . 

Cottonseed  meal 

Distillers'  dried  grains 

Hominy 

Oats  and  ground  oats  . 

Oilmeal 

Wheat  bran 

Wheat  middlings .... 
Mixed  feed 


Total  concentrates 


Roughage: 

Alfalfa  hay 

Mixed  hay 

Bean  pods  and  bean  fodder 
Corn  fodder  and  cornstalks 

Oat  straw 

Wheat  straw 

Total  roughage  .  .  .  . 


Succulent  feed : 

Corn  silage 

Pea-vine  silage 

Beets 

Cabbage 

Potatoes 

Total  succulent  feed 


Total 
pounds 


4,304 
380 

4,788 
540 

1,077 

1,330 

11,402 

424 

2,800 
275 
315 


27,635 


Per  cent 

of  total 

concentrates 


15.57 
1.38 

17.33 
1.95 
3.90 
4.81 

41.26 
1.53 

10.13 
1.00 
1.14 


100.00 


37,033 

113,900 

70,417 

3,000 

3,000 

6,000 


233,350 


133,000 

10,000 

1,500 

23,476 

540 


168,516 


Per  cent 

of  total 

roughage 


15.87 

48.80 

30.18 

1.29 

1.29 

2.57 


100.00 


Per  cent  of 

total  succulent 

feed 


78.93 
5.93 
0.89 

13.93 
0.32 


100.00 


TABLE  70.     Bedding  for  75.23  Animal  Units  of  Sheep,  1915,  1916.  1918 


Barley  straw 

Oat  straw 

Rye  straw 

Wheat  straw 

Mixed  straw 

Total  bedding 


Total 
pounds 


1,250 

7,600 

400 

21,600 

25,750 


56.600 


Per  cent 
of  total 


2.21 
13.43 

0.71 
38.16 
45.49 


100,00 


Cost  Accounts  on  New  York  Farms 


103 


COST  OF  PRODUCING  CROPS 

Labor  requirements  on  crops  are  given  in  tables  14,  18,  19,  20,  29, 
and  30.  The  area  grown  has  an  important  influence  on  the  economy  of 
production.  The  relation  of  area  grown  to  other  factors  is  shown  in  tables 
71  and  -ji.  The  yields  are  larger  and  the  labor  is  less  with  the  larger  areas. 
To  some  extent  the  areas  are  results  rather  than  causes.  If  the  land 
grows  a  large  yield  with  a  small  amount  of  labor,  there  is  a  tendency  to 
grow  a  large  area. 


TABLE  71. 


Relation  of  Area  of  Silage  Corn  Grown,  to  Costs  and  Other 

Factors,  1919 


Le=>s  thai 
10  acres 


Number  of  farms 

Acres  per  farm 

Hours  of  human  labor  per  acre 

Hours  of  horse  labor  per  acre 

Cost  of  manure  and  fertilizer  per  acre 

Total  cost  per  acre 

Yield  per  acre  (tons) 

Cost  per  ton 


10  acres 
or  more 


TABLE  72.    Relation  of  Area  of  Potatoes  Grown  to  Costs  and  Other  Factors 

1919 


Number  of  farms 

Acres  per  farm 

Value  per  acre 

Cost  per  acre 

Yield  per  acre  (bushels) 

Cost  per  bushel 

Profit  per  acre 


Less  than 
4  acres 


13 
1.8 
S131.62 
S99.40 
69.7 
$1.43 
$32.23 


4  acres 
or  more 

8 
7.9 

SI  73. 37 
$118.04 

107.7 
$1.10 

$55.33 


The  comparative  costs  of  growing  a  unit  of  net  energy  (therm)  in 
mangels,  silage,  and  hay,  respectively,  are  shown  in  table  73.     The  cost 


TABLE  73. 


Cost  of  Producing  a  Unit  of  Net  Energy  in  Mangels,  Silage 

AND  Hay*,  1917 


Number  of  farms 

C  ost  per  acre 

Weight  of  crop  (pounds) 

Weight  of  dry  matter  (pounds) 

•Net  energy  (therms) 

C  ost  per  unit  of  net  energy  .  .  . 


Mangels 


6 

SI  04 

11,010 

1,035 

625 

SO. 


17 


Silage 


18 

S45, 

9,600 

2,525 

1,526 

SO. 


19 


03 


Hay 


31 

$19.31 

3,440 

3,019 

1,413 

$0,014 


*Net  energy  values  as  given  by  Armsby  were  used  in  making  these  calculations. 


i> 


104 


Bulletin  414 


Cost  Accounts  on  New  York  Farms 


105 


of  net  energy  in  silage  is  double  the  cost  in  hay,  and  the  cost  in  mangels 
is  nearly  six  times  the  cost  in  silage.  The  yield  of  silage  corn  was  low  that 
year,  but  in  a  normal  year  the  same  principals  are  shown. 

Mangels  are  an  excellent  feed,  but  they  are  so  expensive  to  raise  that 
very  few  are  raised  for  dairy  feeds  except  when  advanced  registry  testing 
is  being  done.  Silage  is  so  valuable  a  feed  that  even  at  the  high  cost  it 
is  desirable  for  feeding  to  cows  that  give  milk  in  winter.  This  explains 
the  situation  show^n  in  the  Broome  County  survey 2 2 — -that  the  profits 
from  dairies  w^ere  increased  by  feeding  silage  to  cows  in  winter  dairies, 
but  were  decreased  if  silage  was  fed  to  cows  that  were  dry  in  winter. 

The  costs  of  producing  various  crops  are  shown  in  tables  74  to  88. 
Averages  are  for  all  farms.  For  example,  some  farms  did  not  use  twine 
with  corn  for  grain,  hence  the  twine  is  less  per  acre  than  the  amount 
actually  used.  Alfalfa  seed  is  per  acre  of  alfalfa  harvested  not  the  amount 
of  seed  sown  per  acre.  If  the  alfalfa  remains  down  for  four  years,  the 
seed  per  acre  will  be  one-fourth  of  the  rate  of  seeding. 

A  detailed  analysis  of  the  costs  of  producing  potatoes  is  given  in 
Memoir  22  of  this  station. ^ 3  A  detailed  analysis  of  costs  of  producing 
canning-factory  crops  is  contained  in  Bulletin  412. 2< 

2* An  economic  study  of  dairying  on  149  farms  in  Broome  County.  New  York.  By  E.  G.  Misner. 
CorneH  Univ.  Agr.  Exp.  Sta..  Bui.  409.     1922. 

*  'An  analysis  of  the  costs  of  growing  potatoes.     By  D.  S.  Fox. 

**An  economic  study  of  the  production  of  canning  crops  in  New  York.     By  L.  J.  Norton.     1923. 


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Cost  Accounts  on  New  York  Farms 


III 


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TABLE  84.     Costs  per  Acre  of  Producing  Peaches 


Year 

1916 

1  Q 

1  "7 

Number  of  farms 

4 
27.5 
6.88 

ly  1  / 

4 
28.7 

7.18 

Total  acres 

Acres  per  farm 

Quantity 

Value 

Quantity 

Value 

Costs: 
Growing: 

Trees 

4.0 

$0.35 

0.6 

$0.07 

Manure: 

Value  before  hauling 

0.5  hr. 
0.8  hr. 

727  lbs. 

$0.45 
0.14 
0.13 
0.04 
0.76 

1   3  hrs. 
2 . 2  hrs. 

2.216  lbs. 

$1.68 
0.47 
0.44 
0.13 

2.72 

Human  labor 

Horse  labor 

Equipment    

Total  manure 

Spray  materials 

11.1  gal. 

$1   00 

$1   47 

Use  of  buildings: 

Interest .    . 

$0  33 
0  06 
0.01 
0.14 
0.54 

$0.05 
0.01 

Taxes 

Insurance 

All  other 

0  02 
0.08 

Total  cost  for  use  of  buildings 

Use  of  land: 

Interest 

$11.01 

1.83 

2.07 

14.91 

$8.35 
1.63 
2.36 

12.34 

Taxes 

All  other 

Total  cost  for  use  of  land 

Interest  

75.4  hrs. 
32.6  hrs. 

$0.15 

22.79 
5  43 
1   61 
0.12 

0.5 
91.5  hrs. 
28 . 3  hrs. 

$0.27 
0.18 

32.61 
5.57 
1.60 

16.24 

Meals  for  pickers 

Human  labor 

Horse  labor 

Equipment 

All  other  growing  costs 

Total  growing  costs 

$47 . 66 

$73.15 

Marketing: 

Human  labor 

3.1  hrs. 
5.0  hrs. 

$0.92 
0.83 
0.25 

7.32 
0.17 

9.1  hrs. 
15.5  hrs. 

0.7  hr. 

$3.25 
3.05 
0.88 
0.06 
0.31 
■;    ^0 

Horse  labor 

Equipment 

Automobile 

Motor-truck 

Barrels,  baskets,  and  containers 

All  other  marketing  costs 

0.09 

Total  marketing  costs 

$9.49 

$12.94 

Total  costs 

69.5  bu. 

$57.15 

58.61 
0.82 
0.84 
1.46 
0.02 
0.14 
0.32 

164.7  bu. 

$  86  09 

Yield  per  acre 

Value  of  crop  per  acre 

156.78 
0.52 
0.95 
70  69 
0.43 
0  08 

Cost  per  bushel 

Value  per  bushel 

Profit  per  acre 

Profit  per  bushel 

Cost  of  marketing  a  bushel 

Returns  per  hour  of  human  labor 

1    06 

Cost  Accounts  on  New  York  Farms 


TABLE  85.     Costs  per  Acre  of  Producing  Pears 


125 


Year 

1914 

1916 

1917 

Number  of  farms 

1 
1 

1 

3 
15  82 
5.27 

4 

Total  acres 

17   82 

Acres  per  farm 

4  46 

Quantity 

Value 

Quantity 

Value 

Quantity 

Value 

Costs: 
Growing : 
Trees 

6.6 

$1.00 

Manure: 
Value  before  hauling. . 

Human  labor 

Horse  labor 

3 . 1  hrs. 
5 . 3  hrs. 

4.804  lbs. 

$2.96 
0.92 
0.86 
0.26 
5.00 

1.8  hrs. 
3 . 0  hrs. 

2.974  lbs. 

$2.26 
0.63 
0  59 

Equipment 

0  17 

Total  manure 

3  65 

Green  manure 

$2.75 
5.89 

$6.53 

Spray  materials 

$8.34 

Use  of  land: 

Interest 

$3.17 
0.50 
0.77 

4.44 

$8.66 
1.44 
1.63 

11.73 

$8.18 
1   60 

Taxes 

All  other 

2   31 

Total  cost  for  use  of 
land 

12  09 

Interest 

179.0  hrs. 
93.0  hrs. 

$5.42 

44.89 

14.69 

4.59 

86.5  hrs. 
43 . 5  hrs. 

$26.15 
7.25 
2.15 

0.58 

3.1 
89 . 9  hrs. 
36.9  hrs. 

$0.27 

1.10 

32  04 

Meals  for  pickers 

Human  labor 

Horse  labor 

7   27 

Equipment 

2   10 

Automobile 

0  69 

All  other  growing  costs .  . 

0.25 

Total  growing  costs 

$82  67 

$60.39 

$67  80 

Marketing: 

Human  labor 

18.0  hrs. 
35.0  hrs. 

130 

$4.51 
5.53 
1.73 

23.30 

0.7  hr. 
1 . 1  hrs. 

$0.21 
0.18 
0.05 

1.81 
0.53 

8.0  hrs. 
14.1  hrs. 

$2   85 

Horse  labor 

2   77 

Equipment 

0  80 

Automobile 

0  .^6 

Barrels,  baskets,  and  con- 
tainers  

All  other  marketing  costs 

1.42 

Total  marketing  costs 

$35.07 

$2.78 

$8.20 

Total  costs 

255  bu. 

$117.74 

99.66 

0.46 

0.39 

-18.08 

-0.07 
0.14 

0.16 

83.3  bu. 

$63.17 

75.83 

0.76 

0.91 

+  12.66 

+  0.15 
0.17 

0.45 

91.5  bu. 

$76  00 

Yield  per  acre 

Value  of  crop  per  acre 

Cost  per  bushel 

91.86 
0  83 

Value  per  bushel 

1   00 

Profit  (+  )  or  loss  (-)  per  acre . 
Profit  ( + )  or  loss  (~)  per 
bushel 

+  15.86 
+  0   17 

Cost  of  marketing  a  bushel .  .  . 
Returns  per  hour  of  human 
labor 

0.09 
0  52 

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Cost  Accounts  on  New  York  Farms 


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Bulletin  414 


Cost  Accounts  on  New  York  Farms 


133 


Some  crops,  such  as  oats,  are  not  highly  profitable  but  fit  into  the 
year's  work  in  such  a  way  that  they  are  grown  even  tho  not  highly  profit- 
able. The  recommendation  is  sometimes  made  that  the  rental  charge 
and  the  rate  per  hour  for  labor  should  be  reduced,  so  that  oats  will  show 
a  profit  and  reduce  the  profit  on  hay  or  other  crops.  This  is  based  on  the 
belief  that  if  any  part  of  the  business  is  desirable,  it  should  be  so  charged 
as  to  show  a  profit.  If  such  a  method  were  carried  to  its  logical  conclusion, 
all  enterprises  on  a  well-balanced  farm  would  be  so  charged  as  to  make 
them  all  equally  profitable  since  all  are  needed.  The  writers  believe  that 
an  analysis  of  a  business  is  easier  to  make  when  the  various  crops  are  all 
treated  as  nearly  alike  as  possible.  For  example,  by  the  methods  of 
accounting  here  used,  the  seven-years  average  returns  for  the  oat  crop 
paid  all  other  costs  and  left  an  average  of  i  cent  per  hour  for  human  labor. 
Wheat  left  57  cents,  hay  88  cents.  So  far  as  type  of  farming  is  concerned, 
this  would  indicate  that  on  these  farms  the  oat  crop  should  be  looked 
upon  as  a  supplemental  crop.  It  is  not  often  desirable  to  expand  the  oat 
acreage  beyond  the  area  that  can  be  grown  without  interfering  with  other 
crops.  On  some  farms,  oats  supplement  the  hay  crop  by  filling  the  step 
between  a  cultivated  crop  and  hay.  It  would  not  be  desirable  to  make 
a  combination  of  enterprises  giving  such  low  returns  as  oats,  nor  would 
it  be  desirable  to  have  too  large  a  proportion  of  the  farm  devoted  to  oats; 
but  there  is  no  reason  for  eliminating  the  crop  unless  it  can  be  replaced 
by  something  better,  nor  is  there  any  reason  for  expanding  the  area  of  a 
highly  profitable  crop  unless  it  will  result  in  greater  profits  for  the  farm 
as  a  whole.  Accounts  provide  information  that  is  an  aid  in  business 
analysis;    they  do  not  provide  automatic  rules. 

The  returns  per  hour  for  labor  are  not  profits.  The  return  per  hour 
is  the  amount  at  which  labor  can  be  charged  and  have  the  account  come 
out  even.  In  making  this  calculation  only  the  direct  labor  is  included 
(page  45). 

AVERAGES  FOR  SEVEN  YEARS 

Some  of  the  most  important  averages  for  ciich  year  from  1914  to 
1920,  inclusive,  and  for  the  seven  years,  are  given  in  table  89.  These 
years  include  some  pre-war  years,  years  of  rising  prices,  and  the  first 
year  of  falling  prices. 


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13S  Bulletin  414 


PUBLISHED  RECORDS  OF  FARM  BUSINESS  OPERATIONS 

Warren,  G.  F.,  and  Livermore,  K.  C.  An  agricultural  survey.  Cornell  Univ.  Agr.  Exp 
Sta.,  Bui.  295.     19n. 

Scoville,  G.  P.  Efficiency  factors.  Factor  sheet  showing  averages  for  193  Chemung 
County  hill  farms,  19n.    Chemung  County  Farm  Bureau.     1912. 

Scoville,  G.  P.  Efficiency  factors.  Factor  sheet  showing  averages  for  44  Chemung 
County  valley  farms,  1911.    Chemung  County  Farm  Bureau.    1912. 

Scoville,  G.  P.  Efficiency  factors  which  measure  success  in  farming.  Factor  sheet 
showing  averages  of  63  valley  farms,  12  of  the  best,  18  of  the  poorest,  farms.  Che- 
mung County  Farm  Bureau.    1913. 

Scoville,  G.  P.  Efficiency  factors  which  measure  success  in  farming.  Factor  sheet 
showing  averages  of  218  hill  farms,  35  best  and  48  poorest.  Chemung  County 
Farm  Bureau.     1913.  s  y 

Scoville,  G.  P.  Factors  that  determine  profits  in  farming.  Factor  sheet  printed  by 
Chautauqua  County  Farm  Improvement  and  Information  Bureau.     1913. 

Warren,  G.  F.  Some  important  factors  for  success  in  general  farming  and  in  dairy 
farming.     Cornell  Univ.  Agr.  Exp.  Sta.,  Bui.  349.     1914. 

Barlow,  Floyd  S.  Some  factors  which  influenced  the  profitableness  of  farming  in  Otsego 
County  in  1914.    Otsego  County  Farm  Bureau  News,  November,  1915. 

Chubbuck,  M.  E.,  and  Scoville,  G.  P.  Chemung  County— An  account  of  its  agriculture 
and  of  Its  farm  bureau.    Cornell  Univ.  Agr.  Exp.  Sta.,  Farm  Bur.  Circ.  7.    1915. 

Scoville,  G.  P.  Some  factors  which  influence  the  profitableness  of  farming.  Jeff'erson 
County  Farm  Bureau,  County  Bui.  6.     1915. 

Scoville,  G.  P.,  and  Anderson,  E.  H.  Some  factors  which  influenced  the  profitableness 
of  farmmg  m  Niagara  County  in  1913.    Niagara  County  Farm  Bureau,  Bui.  1.  1915. 

Scoville,  G.  P.,  and  Blatchley,  V.  B.  Some  factors  influencing  the  profitableness  of 
farmmg  in  Ulysses  Township,  Tompkins  County,  in  1914.  Tompkins  County 
Farm  Bureau,  Circ,  1.     1915. 

Scoville,  G.  P.,  and  Phelps,  C.  S.    Some  important  factors  for  success  in  dairy  farming 

in  St.  Lawrence  County.    St.  Lawrence  County  Farm  Bureau,  Bui.  3.     1915. 
Scoville,  G.  P.,  and  Simons,  L.  R.    Some  factors  which  influenced  the  profitableness  of 

farming  in  Nassau  County  in  1914.    Nassau  County  Farm  Bureau,  Circ.  1.    1915. 
Blatchley,  V.  B.    How  much  did  you  receive  for  your  labor  in  1915,  and  why?    Standards 

for  measuring  the  efficiency  of  your  farm.     Tompkins  County  Breeders  Journal, 

September,  1916. 

Clark,  C.  P.  Do  Oneida  County  farms  pay?  Oneida  County  Farm  Bureau  News,  May, 
1916. 

Clark,  C.  P.  Factor  sheet  for  76  farms  in  1914  and  70  farms  in  1915.  Montgomery 
County  Farm  Bureau  News,  October,  1916. 

Clark,  C.  P.,  and  Merchant,  A.  S.  Farm  management  analysis  of  76  Montgomery 
County  (New  York)  farms  for  the  year  1914.  Montgomery  County  Farm  Bureau. 
1916. 

Clark,  C.  P.,  and  Smith,  F.  C.  Some  factors  influencing  the  profitableness  of  farming 
in  Allegany  County  in  1914.    Allegany  County  Farm  Bureau,  Circ.  1.     1916. 

Lacy,  F.  H.    A  farm  management  demonstration.    Dutchess  County  Farm  Bureau.  1916. 

Rogers,  H.  B.  A  farm  management  demonstration  on  161  Chautauqua  County  farms 
for  the  year  1914.  Chautauqua  County  Farm  Improvement  and  Information 
Bureau,  Bui.  1.     1916. 

Roper,  F.  A.  Some  factors  influencing  the  profitableness  of  farming  in  Clinton  and 
Orange  Counties,  New  York.  Thesis  for  degree  of  M.  S.  in  Agr.,  Cornell  Univer- 
sity.    (Unpublished.)     1916. 

Scoville,  G.  P.  A  study  of  the  factors  influencing  the  profitableness  of  farming  in  Little 
Valley  township,  Cattaraugus  County,  New  York,  in  1914.  Cattaraugus  County 
Farm  Bureau,  Circ.  3.     1916. 

Scoville,  G.  P.  Some  factors  that  determine  labor  income.  Factor  sheet  showing  aver- 
ages of  58  farms,  1914.    Cayuga  County  Farm  Bureau.    1916. 


Cost  Accounts  on  New  York  Farms 


139 


/ 


Scoville,  G.  P.    Some  factors  which  influenced  the  profitableness  of  farming  in  Niagara 
County  m  1914  as  compared  with  1913.    Niagara  County  Farm  Bureau  Bui  2  1916 

^''''''janu?ry^ll,l9ir^  ""^"^^  °^  ^^  ^^'^^'  ^""""^^  ^^'"'''     ^^"S^^^"  ^aily  Freeman^ 

Scoville  G.  P.    Method  of  calculating  the  labor  income  and  analyzing  the  farm  business 

MarchT916  ^""""^  ^^"^"^  Newville.     Herkimer  County  Farm  Bulletin, 

Clark,  C.  P-  What  type  of  farms  pay  best?  Oneida  County  Farm  Bureau  News  Feb- 
ruary, 1917.  =»!  *  cu 

Clark   C.  P.    How  well  does  my  farm  pay,  and  why?    Mimeographed  by  Department 

of  Farm  Management,  Cornell  University.    1917. 
Pollard,  R.  F.    Farm  management  analyses  of  87  Schoharie  County  (New  York)  farms 

for  the  year  endmg  April  1,  1917.    Schoharie  County  Farm  Bureau  News,  February, 

Pollard,  R  F.,  and  Lathrop  F.  W.  Some  factors  which  aflfected  farm  profits  in  Schoharie 
County  in  1915.    Schoharie  County  Farm  Bureau  News,  April,  May,  and  June,  1917 

Scoville  G.  P  How  well  did  my  farm  pay.  and  why?  Mimeographed  by  Department 
of  Farm  Management,  Cornell  University.     1917.  J       ^ 

Clark,  C.  P  A  study  of  the  business  side  of  52  Albany  County  farms.  Albany  County 
Farm  Bureau  News,  February,  1918.  /  «-/ 

Scoville,  G  P  Results  of  the  study  of  Chemung  County  hill  farms  in  the  vicinity  of 
Horseheads  and  Big  Flats  for  the  year  1917.  Mimeographed  by  the  Departnient 
of  Farm  Management,  Cornell  University.     1918.  ^     ^  >  ^ 

Scoville  G.  P.  Results  of  the  study  of  Chemung  County  valley  farms  in  the  vicinity 
of  Horseheads  and  Big  Flats  for  the  year  1917.  Mimeographed  by  the  Department 
of  Farm  Management,  Cornell  University.    1918.  H        *     t 

Scoville  G  P.  and  Young  E.  C.  Averages  of  xNewfane  farms,  Niagara  County,  New 
\ork,  for  the  years  1913  to  1917,  and  comparisons  on  your  farm  for  the  veai^s  you 
have  given  records.  Mimeographed  by  the  Department  of  Farm  Management, 
Cornell  University.     1918. 

Scoville  G  P.  labor  incomes  and  other  factors  on  Dryden  farms  for  the  years  1907 
and  1917.  Mimeographed  by  the  Department  of  Farm  Management,  Cornell  Uni- 
versity.    1919. 

Scoville  G.  P.  Results  of  farm  business  analysis  on  Newfane  farms,  Niagara  County, 
for  the  years  1913  to  1918.  A  comparison  of  your  farm  with  averages  for  1918  and 
production  and  price.  Data  concerning  apples.  Mimeographed  by  the  Department 
of  Farm  Management,  Cornell  University.     1920.  pa  «■      "l 


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